Options for a 24-port firewall?

[Michael T.Halligan]

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I'm sitting around, analyzing my firewall needs. My needs are pretty  
simple. I need to be able to throw a lot of customers on their own  
100mb firewall ports. Most customers
will never use more than about 3 mb/s. Given this, I expect the  
overall throughput for 24 customers, given some flux, to be about  
150mb/s.  Ideally, I'd love to throw Linux or
OpenBSD onto a box that has 1/2 dozen quad ethernet cards.. I'd also  
like to keep the budget per firewall under $7.5k, which rules out any  
commerical solution.

Given these requirements, am I insane?
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