Depends what wheels your getting, an offset of around et25 is perfect for the 8L S3, most wheels are et35 so you'd need 10mm spacers, you got any pictures of your car bud?
My mates S3 has 18" TT rims with the ET33 offset, we put on 20mm spacers on the rear and 15mm on the front with no rubbing at all.. Could go a bit wider than the 225/40/18 tyres aswell
If you machine the wheel the offset will increase, you want your wheels to come out a little so they clear your brakes, you go for stretched tyres on the 19's you have and try 5-10mm spacers, what offset are your current wheels?
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