ok here is your anwsers.
Carb-35mm Air Stryker is a great card for the 240 motors. alot of people fun them. some are running the PJ, and some are running carbs as large as 36mm
Pipe- that is up to you. there are alot of good pipes out there. i have a shearer. there are other pipes out there that a good for 240 motors. LRD, Dyno Port, F7, Power Pros ect. Just stay away from pipes that are ment for stock motors ie: DG, FMF, Toomey. They make good pipes, but for a stock to very mild bolt ons. Also it is very important to pick a pipe before any porting of the cylinder and any head re-chambering is done. the pipe needs to match the port work. same applies if you want a + stroker crank. ports and head must match for it.
Jetting- you dont really need a "jet kit" thats a way that vitos and a few other companys make a few extra bucks. although you prolly wont just pick one jet size and have it be perfect whoever does the 240 for you can help you with that.
Filter- this is a good question. what do you ride? if its flat track, drag, or sand, you would be ok with a clamp on K&N and outterwears pre filter. How ever if you ride in any wet or muddy conditions a air box is recomended. a stock air box with the lid removed is ok, but a better choise would be a high performance air box like a F7 or a CFM with your choise of UNI of K&N air filters.
CDI box-stock works fine, however you can get a little more power with something aftermarket. Nology, hot wires ect.
spark plug heat range-just go with the good ol NGK- B8ES. works great. why change it
one thing you didnt ask about is porting and head mods.
this can be done by any of our three motor builders on the forum. talk to them all, see who you like best. itis the best bang for your buck, and will really make your 240 kit rip.