With 32"tyres you need to swap to 5.12 ratios from a 1.6 manual or 4 speed auto vitara. 4.88 will still be far too tall. Fortunately these are are the easiest ratios to find.
To try and make the front end reliable with a 32" tyre, you need to consider the full suite of Vitara front upgrades - steel case from a manual V6 GV, steel diff carrier, 26 spline axles if your model doesn't already have them, and a bush supported driver's side axleshaft, which will be a cut down and resplined passenger side shaft, and diff drop brackets.
CV's will still be a weak point, but they're quite quick to change trailside once the RHS and LHS CV's are the same.
here's all the upgraded parts laid out. (steel diff carrier is out of frame)
I was involved in the build of a few Vitaras over the years running 32"+ tyres. The formula to maximise strength and reliability is a good one. They're still not trouble free, but they're pretty good.