For a start you don't use iptables on your Debian system, except if you want it to be a firewall. You can't have different IP address or subnets for ath0 and eth1 if you bridge them.
Install bridge-utils.
Read the manpage bridge-utils-interfaces.
Disable eth1 and ath0 using "ifdown eth1 ath0"
Configure the bridge in /etc/network/interfaces, deleting the configuration for eth1 and ath0.
Bring up the bridge using "ifup br0" or similar.
Edit /etc/sysctl.conf to enable IP forwarding.
For immediate effect: "echo 1 > /proc/sys/net/ipv4/ip_forward"
Set up the DHCP server for the bridge.
Add a route table entry to the other router.
As for firewalling, is your other router sufficient? What is your IPv6 policy?
For IPv4 the following should work:
Code:
iptables -N block
iptables -A block -m state --state RELATED,ESTABLISHED -j ACCEPT
iptables -A block -i eth0 -j REJECT
iptables -I INPUT -j block
iptables -I FORWARD -j block