Will a low port CAI be made to fit a high port SR20 Sentra?

yes, it can.

Definitely. You may need to trim (assuming it's not all one piece like some) and rotate some of the pieces. Overall length you will likely find for the highport it may need to be a little shorter in the first section.

IIRC in general the angle of the first piece from the throttle body out needs to turn more toward the front, and you may have to flip the MAF if it has clearance issues - note that the MAF has an offset (vertical) built into it that allows you to raise/lower the exit pipe, or turn the MAF 90 degs and move the piping in/out.

Takes some doing and measure twice, etc. Have done exactly this before to size up a vendor CAI for both types of motors.

Great, thanks!

http://www.sr20forum.com/technical-information-library/155347-how-convert-low-port-cai-fit-high-port.html