The generator matrix

 1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1  1
 0  X  0  X  0  0 X^2+X X^2+X  0  X X^2 X^2+X X^2 X^2  X X^2+X  0 X^2+X X^2 X^2  X  0 X^2+X X^2+X X^2 X^2
 0  0  X  X  0 X^2+X X^2+X  0 X^2 X^2+X  X  0 X^2  X  X X^2 X^2 X^2+X X^2+X  0  0  X  X X^2 X^2  0
 0  0  0 X^2 X^2 X^2  0 X^2 X^2 X^2  0  0  0 X^2  0 X^2  0 X^2  0 X^2 X^2 X^2  0  0 X^2  0

generates a code of length 26 over Z2[X]/(X^3) who´s minimum homogenous weight is 24.

Homogenous weight enumerator: w(x)=1x^0+39x^24+176x^26+39x^28+1x^52

The gray image is a linear code over GF(2) with n=104, k=8 and d=48.
As d=49 is an upper bound for linear (104,8,2)-codes, this code is optimal over Z2[X]/(X^3) for dimension 8.
This code was found by Heurico 1.16 in 0.00722 seconds.