http://www.germanlook.com/Forums/showthread.php?t=5906
here you go, most of the points still hold true. But, again depends on your purpose.
And because 5x100 is a newer bolt pattern you'll probably not be able to find a off the shelf kit here in the US, maybe a german kit. Perhaps CSP? But if you go through CB or So Cal Imports you'll need to have the bolt pattern drilled into it. I've priced out drilling and studing awhile ago so prices may have changed but it was about 60 bucks each.
You may want to call Lanner. As we were working on my Rx7 kit we talked about machining stock blank rotors down to act like hubs, this would keep the cost down, if price is a factor
but it allows for modern brakes and because 5x100 is a new VW pattern you'd be able to use new VW parts available at the local auto store.
Good luck