My first choice would be a loose spark plug, too, but;
@Impala wrote: I have done the following:
Replaced the intake manifold gasket
(I'm assuming the manifold-to-head gasket, but just one or both?)
Took out and cleaned all jets. That's always a good start, especially because it's so easy on Dells
I also changed the emulsion tubes because I found out it had .1 instead of .2 which is what VWs are supposed to have. ??? That's news to me. Besides, you engine probably isn't the same as a stock VW. If it had been running well before with the old emulsion tubes, I would put them back in to eliminate another variable. How long has this hissing been going on?
I would remove the carburetors and replace the carb-base-to-manifold gaskets. A leak there could produce a rhythmic sound, depending on where the leak is. Could be a hiss, could be a whistle but it will pulse with piston/valve action. You're trying to find a leak that is probably one cylinder related, but'cha nevah know. There is limited access around the carbs when installed, so wrapping a heavy rag around their bases to isolate the leak noise before you remove them, while possible, might be tough (but worth a try, for sure). Another thing to try would be to get it idling when warm and stable, then pull one plug wire at a time from the distributor to see the result. If one cylinder stumbles more than the others, that might point you toward where the leak is (but not guaranteed).
Carbs are Dellorto DRLA 40’s. I retorqued the bottom head studs and checked valve adjustment as well. Also a good start but not my first choice. What torque setting on the head nuts, just out of curiosity?
I could be persuaded that this is a leaking exhaust gasket, so get under there and see if there is any carbon shadow blown outward from the exhaust flanges showing any leaks. An exhaust leak is usually louder than an intake leak, on average. If you can get it up on a lift while it is running it's easier to find an exhaust leak but that might be a big deal so look for carbon traces first.
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Here's what I'm running on my 40mm Dells, set up by Dave Hoagland when he was still at Blackline Racing, for a 2,110cc, MOFOCO big valve heads, port-matched heads and intake manifolds, Engle 120 cam, 1-5/8" header tubes (Berg headers).
The jet sizes are:
.45 idles
1.30 mains
160 air correctors
.35 Accelerator pump jets
32mm Venturis (These work GREAT on my 2,110 with 40mm Dells)
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Buena Suerte....