I just found this while searching stuff on internet.
The earliest date attributed to a Borat-like character played by Cohen is 1994.

A very long title to the Sacha Baron Cohen next film Bruno.
Bruno: Delicious Journeys Through America for the Purpose of Making Heterosexual Males Visibly Uncomfortable in the Presence of a Gay Foreigner. or title could be a fake.

Probably you have seen this on the news or youtube.