I did it!!
Anyone who may have to do this on their 3rd gen 4Runner - here is the trick:
1. You take the panel off under the steering wheel and remove the fuel pump relay.
2. You take off the gas cap to remove any vac. in the tank.
3. You run the truck until it stalls. Theoretically the lines are now de-pressurized.
4. Disconnect the negative lead to the battery.
5. I still had to loosen the fittings on the fuel rails to remove all pressure in the system.
6. NOW the fittings on the fuel filter should come loose. Have a pan ready - you will spill gas.
7. While under the truck and surrounded by gas fumes - see how many cigarettes you can smoke before you blow up
8. Connect your new fuel filter and replace / tighten everything you screwed with getting to this point.
9. Crank up your truck and check for any leaks.
Hope this helps somebody. Oh, my fittings were a little corroded - so I put some anti-seize on them when I put it all back together.
Now to see how much of a difference this makes...