Smoothwall's free version is nice, but by looking on their website I don't beleive the no-cost version provides the VPN functionality you need.
Smoothwall has 2 versions, a Smootwall.net website for the commercial and officially supported version and a Smoothwall.org for the no-cost community-supported version.
The pay-for version has several add-ons designed to increase functionality and one of those is a VPN Gateway version. It uses L2tp/IPsec so that Windows "road wariors" can connect seemlessly.
Since your new to Linux and all this stuff it would be nice since this is all preconfigured and if you run into installation and setup issues then you have somebody you can call or e-mail to get a fix.
Their VPN description is
here
This can be usefull for not only you, but because they have configuration wizards and other configuration tools (or at least LOOKs like it, keep in mind I am going off of their website) that non-technical users can deal with this stuff in a reasonable way when your not around.
For a Debian solution the first thing I'd probably shoot for is to install Debian Testing (although it may be a good idea to stick with stable for something like this)
The standard Linux firewall uses the "iptables" capabilities out of the Linux Kernel. Almost all Linux distros have very powerfull networking and routing capabilities built into it by default.
For example I use old celeron box running Fedora as a Wireless gateway. After installing and setting up a wifi card (Prism54 based, check out prism54.org) setting up a bridge between the two ethernet lines involved like 5 commands in a script.
The downside is that iptables is a bit difficult to understand and put together complex rules for a secure connection. So thats were things like
Shorewall come in.
So for Debian you would do a minimal install. Setup apt-get and do
apt-get update
apt-get upgrade
apt-get install openvpn shorewall
And that should provide the basic functionality you need to create a nice little NAT'd (masquaraded actually) firewall device for OpenVPN-based vpn networks.
If you need more then that for your routers you can setup static routing rules and you can install packages like Quagga (fork from Zebra) that will provide the ability to deal with routing protocols such as a few versions of RIP, OSPF and BGP. Then there are scripts to deal with traffic shapping rules for Quality of Sevice management. (such as setting it up so that certain types of protocols (such as VoIP traffic) get priority over web surfing and such.)
Although all that is probably overkill for you. Nice to know it's there, though, if you need it.
here is a link to a site that has lots of links.
There are a few other dedicated Linux type applicaces to check out, too. Such as ClarkConnect, IPcop, the LEAF variations, or Devil-linux among others. Some have commercial support, others don't.
OpenWall is very popular, I think the free version will include some VPN support, and even if it does you could probably install OpenVPN on it anyways just like you would with any other distro, so that is always a possiblity.
here are a list of Linux distros designed specificly for firewalls and broadband routers.
Also don't forget OpenBSD. That OS is generally more secure then Linux and is popular for router/firewall stuff.