Buy a ring file. (No shit, that's the name.. and they cut both ways..)
Now, get a good vise... turn it sideways.. and clamp your ring file into the vise so it's sticking out at you.
Now, using a piston crown (Upside down) to push the ring down even to the lands on the piston. (Use the second land is fine, but make sure the ring is even in the bore by sighting around the land... before you measure the gap...)
Ok, measure your gap.
Very carefully, take out the ring. (Your going to be doing this about 40 times, measure, file, measure, file and measure, file. And then you might have it right... LOL)
Grip the ring in both hands, place the end gaps flush against the file faces and push the gap on both sides into the ring file cutting faces. (You have to tilt the ring slightly to keep it from dragging on the file...)
Now pull it towards you, move it back in and pull again. I like to pull when I'm fileing, and not so much when I'm pushing the ring back up the file, but it cuts BOTH WAYS.
Now, you have cut some material, wipe off the ring with a clean cloth, oil with your fingers, and put it back in with the piston, measure and then file till you get the gap you want.
Simple? Nope, you need to do this for every bore, and there are different sized gaps for the top and second ring.. So keep them organized, and your good to go. (I put them onto the pistons for each bore as I sized them up... )
I think a wider SECOND ring gap is important to keep the top ring from seeing too much pressure.
.19 top and .17 lower is what mine are set at, and slightly wider than that was fine too. (It's not like you can put material back on if you file too much eh? LOL) But don't worry, just make sure the top has a wider gap than the bottem and your fine. Also, as the engine is running the rings are pressed into the bore by the pressure, so the small ring gap "hole" leaks a minimal amount of blow by in reality.
I've edited this, as I screwed up, and was saying the upper ring should be wider than the lower.. It is the SECOND RING that needs to be wider than the first.
Here is what ROSS suggests.
ROSS RACING RINGS for the top and second grooves are oversized
and must be file fitted to obtain proper end gap.
The proper amount of end gap required is directly dependent upon
the amount of heat to which the top ring in most cases should be the
bore size in inches x .004. (To convert mm to inches multiply the
bore size in mm x .03937). To determine the proper end gap in the
second ring on normally aspirated engines multiply the bore size in
inches x .005. It is recommended that the second rings have more
end gap than the top rings to allow any blowby gasses passing the
top rings to quickly escape to the crankcase. If the second ring gaps
are set smaller than the top ring gaps, the engine may show less
leak down under static conditions! Should the top ring land be .180
or narrower add .002 total to the above computed end gaps.
EXAMPLE: 3.625 (92mm) bore with. 150 width top land: 3.625 x .004
= .015 plus .002 for the narrow top land = .017 total end gap.
For engines that are blown, turbocharged, or run nitrous systems of
more than 30 horsepower per cylinder add .004 total to the end gaps
shown above. EXAMPLE: 3.625 x .004 = .015 plus .004 for
turbocharger - .019 total end gap.