Wait -- you're just looking for a software router box? Seriously? It's gonna do NOTHING else and you just want low-power and quiet?
Dude, P3's are seriously overrated. The 2nd layer of my DMZ (network address translating and routing for internal network, 2nd layer firewalling for my IIS box and my Telnet server -- all at home) is a Pentium Original 166mhz with 192mb of non-EDO ram. It's actually an HP Vectra XA box, and has been running for like 170 days straight without a reboot on WindowsXP Professional and a 2gb harddrive.
That goofy P-166 box can sustain about 14mbit of traffic, even though my cable connection is 3mbit/512k at absolute most (business connection) so it's more than enough... I have no monitor, no keyboard and no mouse attached to it, only a power cord and two network cables. A 3Com 3C905b card connects the box to my internal network, and the built-in AMD ProNet 10/100 nic connects it to my external/DMZ network.
It uses an 85 watt (max) powersupply, and other than the two nic cards, it also has a PCI Matrox Millenium 2064W 2mb card in it (because otherwise the machine won't finish POST). I manage it by terminal services only...
I think I built that machine for like $50 and I haven't put a dime in it since.