I have had some trouble with getting mud and water into my factory intake because the "snorkel" that goes from the box to the grill has been missing for years now. I have been looking around for intake ideas and I came up with this from a wrangler intake that I saw, When I started doing research on it I found that Sprectre sells a CAI kit that runs into the Cowl for the TJ. All the parts are Spectre universal pieces. I had to use a piece of foam behind the mounting plate because the firewall is not exactly flat. Everything worked out great and I only had to trim a half inch off of the 90* tube. my only complaint is that it is a little loud and it does have the Ricer WOOOOSHHHH sound to it but at least it will stay dry.
Spectre Part Numbers for the peices
9833 - Inline Airbox with Cartridge Filter - 4" Diameter Housing - 3" Inlet/Outlet
94990 - 3" Elbow 90° Air Intake Tube with 6" Leg Ext.
8148 - 3" Plastic Intake Tube/Duct Mounting Plate
8771 - Air Cleaner Tube Coupler/Reducer 3" with 2.5" Insert - Black
8751 - Air Cleaner Tube Coupler/Reducer 3"-2.5" - Black
8791 - 3" Air Intake 90° Elbow Tube Coupler with 2.5" Insert - Black EPDM