Specific mobo and CPU?
Well, I suppose you can get some really cheap i815 based motherboards. I'd prefer these over the i810 boards as they have an AGP slot and will allow the system to grow, whilst still having integrated video. There are also chipsets from VIA and SiS which you could use, but it will be up to you on which to use.
In terms of CPU a cheap celeron will suffice, but you may be able to get these VIA/Cyrix III processors which are also more than up to the challenge of running a CS dedicated server.
The other option is to go the AMD route for CPU and motherboard, however Athlon/Duron motherboards still tend to be a little more expensive, however you can find some really cheap AMD 750/1 based socket A motherboards which will still support all 100MHz FSB Duron's and Athlon's (even up to 1.4GHz). Also, motherboards based on the original KT133 chipset are also quite cheap now. However, with these solutions you will have to get a graphics card also which will increase the cost a little. There are a couple of integrated solutions for the Athlon/Duron from VIA and SiS but I cant really comment on the quality of these chipsets.
The Duron chips themselves are still cheap for the low end speed chips and are still the fastest performers for the money.