Gonna go with the feller on the cold start valve on this one. I do not presume to know your car, but had a very similar problem on a Volkswagen van. Drove me nuts. If none of these other suggestions work out try this: First remove all the plugs, get them dried out, and turn the engine for short period without plugs and the cold start valve connected. Leave the cold start valve disconnected (electrically only), replace the plugs and try starting the engine. This is assuming, of course, that you have good spark and that it is correctly timed. Addendum: You should check the complete cold start system. When a cold start valve, itself, fails it generally fails with an open coil meaning the valve would be closed passing no fuel. These are two wire systems meaning one wire is grounded through the controller for operation. Consequently, a failure producing an, appearently, open valve would be a failure prior to the valve such as the time-temperature switch, or hopefully not, the controller. The Bentley Series VW manuals give the best description of the Bosch Fuel Injected system and are available at reasonable in cost.

Good Luck