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FT-86 SpeedFactory has the +35 offset. They're very highly regarded on this forum, with a lot of member reviews. Plus, they offer free shipping on purchases over $250 and they throw candy in the box.
A 17x8 +48 will stick out an extra inch over the OEM 17x7 +48. The offset (+48) is measured from the mounting surface to the inner edge of the wheel. So if that stays the same between the two wheels, the inner edge will stay the same in relation to the suspension and the additional inch will have to be on the outer edge, effectively sticking out an inch beyond the OEM wheel.
The +48 wheel could be run with a 10mm spacer, making the effective offset +38. I'd just get the +35 and call it a day. For the back, you could get a 5mm spacer instead of a 15mm spacer. Spacers above 10mm or so get expensive because of the need for longer or additional studs.