The correct answer is no. You do not need to do anything with brake lines for a normal 3" lift.
If you go to a "long travel" rear suspension you may need to extend the rear brake lines. The best known kit from Metal Tech comes with them. If you're building your own from parts - then you might need to think about brake lines in the rear. If you put a long travel front suspension on or a bracket lift you may need extended front brake lines depending on fitment of the upper control arms. Short of that - it's just a waste of money.
Current 4Runners have OEM carbon woven brake lines. They are better than stainless braided brake lines. Braided lines are a downgrade.