If you have a 4cyl with 31s, you are getting down on it all the time unless it is parked! If it always stays under 30mph would be the only way to take it easy on it.
Want fuel economy? Get a car. End of story. NO tj can possibly be fuel efficient, they are shaped like a brick, and have major turbulence under them due to being high off the ground.
If you wanted a fuel efficient tj with a 4 cyl, you would have to lower it to the ground, put tiny tires on it, hardtop, swap a cherokee 2wd beam front axle and trans into it, AND baby it. You could probably eke out around 25-27 mpg like that.
BTW, about impossible to put an actual cold air induction on a tj because they all suck hot air from the engine compartment. I guess you could make a scoop and ducting to gather air from under the front bumper, but with all the ductwork, it would probably make it worse than better. Colder air does make more power therefore better economy, but it is marginal and it would take a LOT of miles to recoup the cost of a $300 system by edging out an extra .5mpg.
EVer looked up the actual fuel $$ saving from a "fuel efficient" diesel truck? There a re a ton of people that never tow or haul and have a diesel because they claim better fuel savings. BUT, figure in how many miles you would have to drive to recoup the extra $8k for the diesel to break even. IIRC, it was around 140k miles before the new(read crappy mileage due to epa crap) diesels and with gas and diesel being equal cost, probably double that now that gas full sized trucks can get about the same or sometimes better mileage than diesel. Dont forget the oil changes costing at least twice as much and very expensive parts when somthing does fail.
My point is, if you want somthing fuel efficient, get somthing that was designed that way from the start, dont try to make somthing fuel efficient that wasnt meant to be. I dont think fuel efficiency was even on the list of design parameters for a pop top, solid axled, high ground clearance, 4wd jeep.