Additional notes:
After you spray on the cleaning agent BACKflush it with water or you'll be forcing the dirt through the filter. Use low pressure so you don't damage the element.
My cleaning kit instructions say to not use a hair dryer since it can shrink the filter element. Let it dry naturally.
WHile you have the filter off do a MAF cleaning. If it is that dirty you can be sure the little MAF wires are coated with things too. Cleaning it will make it run better. Here's how:
MAF Cleaning