When I did a dump bed on my old truck, I used a pair of 2-1/2" x 30" cylinders IIRC. 2500PSI tie-rod cylinders from baileynet.com. They were only $128 each.
For what the OP wants, he said his friends trailer had a 3.5" cylinder that was 25" long.
A pair of 2.5" cylinders is roughly the same lift force. A pair of 2.5 x 24" cylinders are $106 each
A single 3.5 x 24 is $145.
So its only about $60 more to go with two outboard cylinders as opposed to 1 in the middle.
But since there is already going to be a strong frame outboard, you dont have to worry about beefing the crap out of the lower cylinder mount, and the middle of the hoisted bed. Plus less clearance issues. Well worth the little extra IMO.
Probably the biggest reason I did it on my dump-truck conversion though was I had no good way to attach in the middle. Gas tank and driveshaft kinda made it hard to put a cross-member in there to attach the base of a single cylinder. So I just hung them on the outside of the frame. Less modifying things that way.