No official Action Replay code unlocks Luigi in Mario vs. Donkey Kong 2: March of the Minis. Characters are fixed per level; developers never released such codes.
Try Mario vs. Donkey Kong: Minis on the Move (3DS eShop) or Mario vs. Donkey Kong: Tipping Stars (Wii U/3DS) — Luigi is playable in later entries.
Stick to the intended roster. The Minis are the stars here.