"While a lot of the possible faults in the EFI system point to the ECU iteself, it should be noted that ECU failure is not common. The ECU should be replaced only as a last resort or if all diagnosises points to a bad ECU. Usually, troublesome EFI problems are a result of poor grounds, shorted wiring, and bad connectons at sensors.When all else fails, carefully consult your factory repair manual. It contains more comprehensive diagnostic information and great electrical wiring diagrams."

The abover are not my words. They came from here:

http://www.off-road.com/toyota/tech/codes/index.html

I assume you have a sufficient amount of fuel pressure. I had a similar problem,, hard starting after overnight cold. I would have to try it several times, before it would continue to run. The 4R would buck and jerk occasionally during acceleration,, especially when starting up from a dead stop. Turned out I had a bad fuel pump. I changed the fuel filter right after purchasing my 1992 3.0, 2 yrs ago. However, I bet the previous owner hadn't changed the filter in the 145,000 miles that were showing,, and the excess backpressure wore out the pump.

If your pressure is good,, then I'd look for shorts in the EFI wiring.

Mike in AR