Power Log (aka PLog)
Ported/polished heads will offer a performance gain.
Most people don't do head work until a little further along in the modding game as the stock heads don't become the bottleneck until you've opened up both the intake and exhaust a bit more than stock.
Not to say that it wouldn't provide any gains at all, but there are much cheaper hp/$ gains to be had if you are running a stock setup.
One thing about porting/polishing heads: Make sure your cousin actually knows what he is doing. Bad head work can do more harm than good.
-Riggs.