Can I put a 1996 vr4 engine and transmission in my 1992 vr4

Yes. But unless you are changing out all the computers there is an issue with the cam/crank sensors. The 1996 has a separate cam and crank sensor but the 1992 is a two sensors in one model. Tuners prefer to use the older style cause they can actually retard the timing as they want to. But with the separate sensors in the newer ones you don't have that option. I have the wiring diagram for the changes you will need to make if you decide to use sensors already on the 96 motor. These changes will allow you to use the 92 model computer. Very simple change.

I want to do the reverse procedure. Putting the 92 vr4 in my 96 vr4. Will I have to make any wiring changes.

WOULD THE TURBOS FIT OFF THE 92 TT ON THE 97 VR4