You would do well to read up on the debian smp kernels. Or look up your pc model with sarge/etch or whatever installed. Some installers post on web how they set up their pc like on linux on laptop site.
My 2nd pc has HT P4 cpu and smpkernel has made no noticieable difference for simple things I use my pc for--compared to 2nd partion using regular 686 kernel. I am sure 2 cpus will offer more power. Have fun with your powerhouse pc