Like I said, it would be easy to try to build this. It may only take 30 minutes to 2 hours.
There are very small router distro's and some specialty ones like freesco. Some of the oldest distro's are floppy based and still work.
I'd think that you could get best results if you use checksum offload to the nic's. That would help remove a lot of the cpu load.
Instead of a simple router which you can buy for a song like dd-wrt types, consider a bit more of an advanced firewall/router.
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