I know a guy with a modified trailgear bumper with a hitch on the front. He doesn't use it for any actual towing but its strong enough to maneuver things around his farm, and for a bike rack. Considering this is a rare thing to do to a 3rd gen, $400 doesn't seem to bad and is probably cheaper than getting a shop to fab up something custom.
I have a front receiver on my GX470. It is a 4 runner receiver. I paid 135 off amazon. Go to a website like etrailer and search front receiver for your vehicle. Once you get brand and part number you can search around. They are usually around 160. Gx 4runner and fj all have the same frame with one difference in years. That difference is the tow rings. The rings are bent down or straight. Just watch to make sure you get the correct one for your rig. And I would purchase from someplace you wont get hasseled for returns. Good luck.