William,
The question about the 2"x2" tubing is not easy to answer. You're building a small trailer as I recall and that may allow you to get away with a tongue that is not as strong as what is needed on a full-sized (oxymoron!) teardrop. You need to determine how long the tongue will be and how much the trailer will weigh, loaded. Compare these numbers to a typical teardrop and take a good guess. Recent thread had lots of good info on this subject:
http://www.tnttt.com/viewtopic.php?t=22913&start=0
Also check out Andrew's tongue design page:
http://www.angib.pwp.blueyonder.co.uk/teardrop/tear84.htm
That's a lot of info to digest, but you're the one that has to make the call. I think if it were me, I'd stay with the 2X3 14 gage tubing. Many on the forum have used 2x2 11 gage successfully, but it weighs more that the 2x3 14 gage, has less vertical strength, and won't "bolt-up" as well since your trailer is already set up for the 2x3. (edit: the 2x2x3/16 wall tube that bobhenry just mentioned
is as strong vertically as your 2x3 14 gage)
Other options might include extending the aft portion of the tongue all the way to the rear cross member as the tongue is only going to be about as strong as the longitudinal frame member it is currently bolted to. With a 2x3 tongue you might not have enough clearance above the axle to allow for suspension movement, so you might still consider the 2x2 stock. Lots of options and things to consider. I think a lot of this will depend upon the anticipated loaded weight of your trailer.
J.B.