So are you buying a new ecm, or wanting to repair yours? I guess your last sentence makes it sound like you want to rebuild rather than new?
Anyways, I had suspicions on a ecm in a m11 cummins, and I sent it off to one of the repair guys on the internet. Just google "repair 3126 ecm" and several will pop up. The guy I used had youtube videos of his repair shop, and if I remember right it was around $500.
I think it was around a week turnaround, and he sent a letter with it that "this ecm had some bad solder connections, but I don't think the ecm is your problem". I had sent a explanation of my issues and he was right, I actually had a wiring harness issue in the head. It was way cheaper than the cummins man, who wanted over $2,000 for a new ecm.
So if you want to repair yours, pick one of the guys on the internet and send it off. I think what most do is pop it open, check all the solder joints in the board and look for bad spots. They may have a test bed they hook them up to, or a actual engine, depending on the repair place. Good luck.