India's equity benchmarks are poised to open at record highs on Friday, driven by optimism over imminent US and domestic interest rate cuts, ahead of quarterly growth data expected to stay firm on strong domestic demand. The Gift Nifty futures were trading at 26,410.5, as of 08:09 am IST, indicating that the Nifty 50 could open above the previous session's close of 26,215.55.