consider $: gears front+back, arb lockers front and back,longfields, install kit and bearings, compressor, Upgrade front brakes, upgrade rear brakes, big ass lift springs or SOA.
Compare to the price of volvo axels, where you gain 5ish" clearance at diffs and probally dont need taller springs. Add up the $ to upgrade your stock axels and then consider pros and cons of going portals from the start.
Tires and rims are going to be $$, but if your planning on lifting and running larger rubber anyways...
Also with a 40" tire your gonna want to either go high enough to clear em with more lift, or chop a bit of sheet metal.
Excellent advice
You might look at the portal axles on a pinzgauer also. Two to ones at each wheel.
The Pinzgauers have independent suspension and won't work for an axle swap