Engine timing off

I have a 93 Rodeo with a 3.2L with manual trans. It is very sluggish while accelerating. When I put a timing light on it, the No. 1 cylinder is firing a 12 DBTDC (degrees before top dead center). According to the manual I have, at idle (750rpm), the engine should run at 5 DBTDC. I have changed the spark plugs (Denso), the plug wires, the ignition control module, the crank position sensor, MAP sensor and even tried changing the ECM. What else could cause the timing to be out?

There is really no way to adjust the ignition timing, other than getting something that can 'trick' the computer, or by replacing sensors that are not working (cam position sensor, crank position sensor). The valve timing is set by lining up all the proper timing pulley/sproket markings. The only way to test for that is do a compression test.
G/luck
Joel

Could the valve timing be causing my issues? I don't know if the timing belt and tensioner have ever been replaced. I don't think the 93 Rodeo's have a cam position sensor and I replaced the crank position sensor.