110 motor to 103/104
Long and short of it is a donor vehicle to give you engine, gearbox, ignition system and transfer of ECU. The donor engine could have a KAT as part of the exhaust in which case you will need to incorporate this into your conversion.
Some other areas you need to train your thoughts to is the engine mountings, possibility of propshaft length and rear end flange of the gearbox, the radiator and fan cowling, engine sump maybe oil pump to fit the G-Wagen chassis, fuel pump and auxiliary pressure valve to be in keeping to the M103/4 fuel pressure system. I am unable to comment on the fuel tank but surely think it can be adapted to be of use.
If you are further considering an auto to manual conversion then you need a three pedal, pedal box and clutch master cylinder.
I have no idea on how the electricals' (coolant temperature, oil pressure light, omission of ABS system from ECU??) will connect up to the W460 dash system.
You are better of buying an M103/4 engined G-Wagen - easy as that!
You wont come across a m104 engine in a G-wagen in the uk but the m103 is common enough and also widely available in a w124 300e as a source for a conversion. The diesel engines available from a w124 source are the om603 a 3 litre non turbo model and the om606 also 3 litre but with a 24v non turbo head. The engines have different codes but share components particularly the block. Both as non turbo units have a great reputation for durability and smoothness.