Modern Intel Celerons cannot be used for dual processor computing, nor can modern Intel Pentium 4 processors. They have been replaced by a line of dual processor processors known as Xeons, made by Intel. They are based upon Pentium 4's, but are a little different, and can be run in dual processor configuration.
AMD also has dual Opterons (64 and 32 bit compatable), and dual Athlon MP's. You can also use Athlon XP's instead of MP's if you don't mind doing a little modding to the CPU (filling a cut bridge).
As far as performance goes, for most things you will only be using one CPU. Dual 2.4 ghZ processors does not equal the speed of a 4.8 ghZ CPU. For most things, you'll only be using 2.4 ghZ of processing power.
You have to have a multithreaded application to fully use dual processors, and sadly, not many programs are multithreaded. However... Multitasking is where dualies really shine. Two programs can be run at full speed without any slow down on the system. I can play a game, and host a game server for friends to play on without it affecting my FPS, etc.
Dual processors are nice, but not for everyone. They are expensive, and for most people who are just gamers and aren't into 3D or graphic work, a single processor system is not only cheaper, but faster.
Good luck. 🙂