asterisk users - Dec 2004 - What would I need to do this?

I want to make a recording server. Were people can record a message,
then we take the wav file, and move it to another server. I'm going to
have a Toll Free DID directing to my * server. Right off the bat I
will usualy be getting 12 concurrent calls at a time. And am planning
on getting up to 100 in the near future.

So using the G711 Codec, recieving 100 calls through a DID. What kind
of computer and internet connection would I need? To handle that many
calls, would I need an acutal server, with dual or tripple CPU's? Or
could I just use a fast normal PC? Could I do it over a DSL line or
would I need something fancy.

Thanks in advanced
Mike