I hate to be the bearer of bad news, but I was in your shoes 3000 miles ago, tried to do the Chilton four-step method, IT DOESN'T WORK THAT WAY!!!

. I called around and we actually have a competent Toyota mechanic in this little town; he said the ONLY tool he has found to get it off without damage (usually) is a Snap-on 19mm crow's foot extension on the bottom and a 17mm (probably also snapon) on the top. I managed to get the filter loose before it got stuck. I guess the gas line nut goes on so tight it deforms

. If you haven't managed to budge the nuts, stop trying, take it to a competent and appropriately priced Toyota mechanic. It'll cost less than the towing bill when you can't re tighten it. My understanding is that this tightness has nothing to do with age or rust, just too damn tight. Unfortunately, it has to be so that the ~56psi in the line when starting doesn't spray all over.
Good luck to you.