Get a cheap 486 or low end throw away type pc,load up linux put in two 10/100 nics,buy a 4 or 5 port 10/100 smart hub or switch and cat5 your PC to it in to some $20.00 nics and You got a network. The linux box does not need a whole bunch of high end junk,its going to sit there and work forever with little maintenance and provide you with firewall protection and network connectivity behind it totaly secure. I do it now and it is sweet!
The switch is really overkill,but what the heck. Less than $100.
Use a decent nic to connect to your ISP if you have a cable modem.Use a good hardware modem if you use dial up. $75.00
As i said, the nics in each PC are around $20.00-$25.00 each.
Cat5 $.08/foot + connectors @ about $1.50. you will need a crimper but maybe you can borrow one. Crimper-$35.00
Remember linux is free.But you could buy a copy of redhat or I use Mandrake.
There is all kinds of on line help on setting it up.
Enjoy