The best way to see if you have to cut any holes is to match the gasket up against the block mating surface. Then see if any line up with passages of the 2.5L heads. (besides the obvious 3 that get plugged of course)
As for cutting the Multi-Layered Steel shim head gasket... Good luck.
I would think you'd need some kind of punch hole cutter and a block of wood underneath it.