5 x 100 is the correct stud pattern, +40 offset should fit, although it might stick out a fair bit, creating clearance problems with the guard when you're turning, especially if your car is lowered.
From memory, stock 16x7 rims have a +53 offset, most aftermarket 17x7 rims for a GC8 are +48 offset. Given that, I have a hunch +40 might stick out quite a bit! Maybe it's time for a 22B widebody kit conversion :P
225/35-18 is the correct size for a 18x7.5 wheel, but make sure the load rating on the tyre is at least 87V as required for a GC8 or you might risk insurance dramas.
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