I've always used 1-1/2" Deep 4x4s and 1/2" (or 5/8") plaster rings. 3/4" EMT for physical protection of the NM-B Cable up to the area above the ceiling.
Don, please let me know if this is overboard, it's darned expensive on a bid job!
-Virgil Residential/Commercial Inspector 5 Star Inspections Member IAEI