2001 is300 vs 2001 a4 1.8t

i am looking into buying my first car. Right now i am leaning towards the audi but i was wondering which car is better based only on performance/mod potential.
i know with the a4 u can chip it for 40 extra hp plus its awd
i dont know too much about mods for the is300 only that it is 215 hp stock.

thanks for your imput btw i realize this is prollly a biased forum