if the fan voltage is taken below 6 volts it is likely to stall so if the rheostat resistance is equal to the fan resistance they both have an equal share of the voltage, i.e. 12 between two of them, or 6 volts.
I doubt 100 ohms will stall the fan, I'm using a 25 Ohm rheostat to power a fan that's "Supposed" to stall at around 21 ohms but the fan just slows down. At Radio shack they sell cheap 5 watts or less rheostats for less than $5.
The reason you'd buy a rheostat with more than 5 watts would be to power more than 1 fan, and the 25 watt rheostats can cost up to $25. I'd choose the rheostat that has enough watts, and 100 ohms. Then you just have to mount it on your case or inside, and solder or crimp the negative wires of the fan through the rheostat.