Hello,
My understanding is that the LPC2138 has "5 volt tolerant" inputs. Therefore, level translation should not be necessary for any output from the S12X, including the MOSI, SCK and /SS signals originating from the master. This leaves the MISO signal, originating from the slave, with a 3 volt logic swing, that may need level translation to increase the logic high level. A buffer with TTL compatible input should be suitable.
Regards,
Mac