Bill the $400 is for the roller rockers not the heads.
Stick with stock ratio rockers when getting a bigger cam. You'll end up with too high a lift otherwise. Especially n/a.
Taylora, I'd say..
Pick up a used set of heads(93-94), have them ported locally by a competent shop, have them milled a bit to raise the compression ratio. (0.010-0.020"), get slightly stiffer springs, and if you have extra $$ get aftermarket roller rockers. The hp per $ isn't that great with the rockers.
When you do the cam, replace the timing chain and tensioner while your in there since the larger cam lobes and stiffer valve spring rate will wear these faster.

So I should keep the stock rocker arms and just upgrade the cam, is that what you are saying. Now with the heads where would I find high performance heads for my car it is hard enough to find new one'* for it.

Yup.
You should get 93-94 L27 heads because they come with roller fulcrum rockers and different studs unlike your 92 L27. They will rev a little bit easier. The $400 aftermarket rockers you were looking at have roller tips which will also make it easier to rev.
You best bet would be to go to a local wrecker or look on ebay for the heads.
Then have them build/ported/milled at a local performance shop.
Edit: Forgot some stuff..
Edit one more time so I don't double post..
Be warned that your making your way into uncharted territory.
No one at least on this site has cammed a L27 or really knows what kind of cam would work best for it. Also, porting the heads for n/a power is a little more difficult than a */c application.

The aussies have been camming L27'* for awhile, but I'd suggest Taylora does alot of planning, reading, and learning before spending.

Trust me guys I do all the research and book work before I spend. This is going to be a long term project I say for about a year the car will sit and I will do the work to it. I am also buying all the books on this car so I know exactly what needs to be done and how to do it. Thanks guys for the help and I will be looking into those heads. My question is will a 1993 SSEi head work on my car???

As stated in this topic a couple times, you need 93-94 L27 heads AND valvetrain or 93-95 L67 heads AND valvetrain. They are identical. Same part numbers.

Just get '93-'94 L27 / '93-'95 L67 rockers and pedistals. Redrill the pedistals and rockers to 3/8" and get 12 x 2"-3/8" Grade A allen head screws.

If you are willing to spend that type of $ on a cam, heads, and all the other stuff to get them to work, I'd just do a direct port nitrous setup and run a 75+ shot. Make sure to get a bottle heater, purge valve, and a progressive controller to keep the trans happy. Also I'd get a custom 3" down pipe, port your exhaust manifolds, and a custom chip if you go over a 100+ shot.

Hey guys I cannot put nitrous in my car because it is illegal to do that you can have a bottle but not hooked up to the engine.

i think a ricer would do that

umm ya i have never heard of that, with a kit from NOS or nitrous express or any other company are legal in all 50 states

Legal to purchase is not the same as legal to install and run on the street. Similar to radar detectors. I'm not familiar with the laws in all 50, but I know some states do outlaw Nitrous.