All the relevant specs you could ever hope for are at the Philips Lighting web site:
http://www.lighting.philips.com/nam/.../mini_seal.pdf
It will take around 300-500 5mm LEDs to equal one 27W incandescent bulb. See my web site for more links and info:
http://home.attbi.com/~hyc_sub1/signal/
Your best bet is to use a number of 1W amber Luxeon Stars, as I did. A 55W H3 bulb (typically used in fog lights) produces 1050 lumens. Each amber Luxeon driven at normal specs produces 36 lumens. Assuming that you were replacing a tinted fog light, let's say that the 1050 lumens is reduced 20% by the tint, so you're shooting for around 800 lumens for a single fog lamp, 1600 lumens total. That would take about 44 Luxeon Stars. Still quite a lot, lots of soldering and mounting issues...
I've considered doing this myself, just haven't gotten motivated enough yet. 44W in LEDs vs 110W in two H3 bulbs, I dunno. About 2000 5mm LEDs if you go that route. Very expensive, no matter what.
If I were doing this, I would use 8 parallel strings of 6 Luxeons in series. The Vf for each string would then be right around 14.4V, which is what the car's electrical system delivers when the engine and alternator is running. They would be noticably dimmer with the engine off, but would still provide a good amount of light.