Can you legally change the milage reading on your car?

I have two jeeps. One is a 2000 that has a really good body and the other is a 2002 that has body damage that has been damaged in a tornado . If I put the motor of the 2002, which has 123,000 miles, into the 2000, which has 348,000 miles, can I legally change the odometer reading in the 2000 Jeep to 123,000 if I am also putting in the transmission, rear end, and front axle?