Re-gearing after increasing the tire diameter essentially keeps everything close to stock performance. Larger tires means the engine has to work harder to turn them, hence an increase in fuel consumption. But re-gearing by a similar percentage to what the tire size was increased by will let the engine work 'normally', and have similar fuel consumption.
If you just do bigger tires, yes, your highway performance will get a little better, but your acceleration and torque will suffer noticeably.
If your not sure, do the tires and see how it all feels then. If you're happy, then you wont have spent the $$s on gears that you didnt need, and if you're not happy, then get the gears.