I wouldn't even bother. I have a G35 with the VQ35, and I know lots of guys on the forums that have 240k+ miles and are still running strong. The list already mentioned is a good starting position, but heres some things that I will add that will really make a difference...
- MAF cleaner (CRC makes a great one, gunk makes one as well, pull it, spray it, and repeat until the wires look clean. You can help clean it with a Q-tip, but be careful not to break the wire, be very gentle. Made a HUGE difference on my car and my friends VQ35 Maxima, made it feel like the life was put back into the car)
- Throttle body cleaning (Again, CRC makes a good one, but theres others out there, just make sure you get one thats good for electrical throttle bodys, and whatever you do, DON'T use carb cleaner. Idle will improve as well as throttle response. Easy to do, just remember if your car is drive by wire, remove the ground from the battery before moving the butterfly valve.)
I'd recommend putting NGK Iridium spark plugs in, they'll last you another 100k with no problems, NGK platinums are also good, but stay away from anything else. Coil packs should be fine unless you're throwing a code, and I believe you have the pre-cat/cats on your car, so unless you're throwing a code for that or have failed emissions, the cats on your car should be fine as well.
As long as you maintain the engine properly with regular oil changes, and never let your engine run low on oil, your tensioner should be fine as well. The VQ will let you know when its gone by the horrible metal on metal sound it will make from the engine.
Honestly, try what I've listed before going out to get a new engine, I think you'll be surprised by how much of a difference it will make.