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While Linux on a P100 or better with two network cards makes a fine router,
you could also consider some of the dedicated firewall/router boxes
available from Netgear, Lynksys, and SMC.  They are far less flexible, but
very easy to administer from a web browser.  A four port router/firewall
will run about $70 - very hard to justify the time & hardware to build a
Linux box unless you need the additional capabilities.