Here, taken from another forum but it's a good explanation so I won't bother repeating in my own words
Step 2 means you won't need to use tool32 at winkfp can set vin also...
The basic steps:
1) Remove FRM, install FRM2.
2) Use WinKFP to program the module, make sure to enter your VIN-number before programming.
3) Switch to NCS-EXPERT. Get your Vehicle Order from the CAS module (as we are unsure of what the FRM2 module contains.
4) Write the Vehicle Order to module "FRM" using job "FA_WRITE"
5) Go back to the main menu (or restart ncs-expert) and get the vehicle order from the "NFRM" module. Make sure NFRM returns YOUR VIN and YOUR VO. We want the VIN (FG) and VO (FA) to be the same in both CAS and NFRM.
6) You now need to do the trick described by 4711 a couple of posts back, i.e. change the production date in the VO to at least #0307. If you don't do this, ncs-expert will not list NFRM (=FRM2) in the "Process ECU"-list and you won't be able to code it. Change the VO using the "Enter FA" option - remove your production date and enter #0307 (meaning march 2007).
7) Now click "Process ECU" and select "NFRM"
Then just code to default with expert mode.