Okay, first of all, if you REALLY want to convert 2D drawn objects into 3D objects for use in a ray tracing program like Imagine/Lightwave, then supposedly PixelPro 3D will do this.
However, are you sure you just don't want to use DeluxePaint? It's a great animating program for 2D images. You can even take an animated brush, and then with the MOVE command, twist, rotate and spin the moving brush in any of the 3 dimensions. Also you can move it backwards or forwards (away from the camera or towards the camera).
I'm thinking you could accomplish what you need to in DeluxePaint.
