Well, if it's ONLY going to be serving up files, then the CPU and memory don't really matter a WHOLE lot. Your two primary concerns are going to be your disk storage subsystem, and your network connection. I would get nothing less than GbaseT, and make sure it goes straight into the backbone. For disks, I'd try and get Ultra 320 15k drives. As I stated, 0+1 will be your absolute fastest, with RAID 5 being a close second (ONLY for read operations, RAID 1 will be faster for write operations because it doesn't have to calculate the parity information). However, 0+1 is the most wasteful of drive space, since you can only utilize 50% of the drive space that you purchase. So, if you purchase 8 73.4 Gb drives, and you make two RAID 0 arrays of 4 drives each, then mirror them, you only get 4 drive's worth of usable space...
I would get a P4 2.6 or so, with 512Mb of RAM (just enough so the OS doesn't choke up). Make sure you get a hardware RAID controller, and make sure it has on-board battery backup and a decent sized cache. Also, if you're building the box instead of buying a pre-built SERVER, look at server NICs. They can do a lot of the TCP/IP calculations in hardware, and they really offload a lot of the work from the processor, which speeds things up. 3COM and INTEL both make NICs you can trunk, too, thereby doubling your throughput.. Something to consider if bandwidth becomes a concern for you...
HTH,
exx