How to setup L2TP tunnel to dumb device behind MT-router?

I want to create L2TP-tunnel for Voip or Skype phone (stand alone devices) connected to a MT-ROS device (rb)

Now this standalone phone can be connected in two possible ways:

  1. To a separate eth interface of routerboard. (i.e. eth1 serves client PC and eth2 Skype standalone phone)
  2. Both client PC and separate Skype phone are attached behind 3rd brand Wifi router. In this router I can set port forwarding for separate Skype phone to have separate IP address. This wifi router is connected through one cable to interface of MT-CPE.

Skype phone or wifi router only have option dhcp-client or fixed IP on WAN end.
Wifi router also can do PPoE.

The idea is to separate VOIP/SKype traffic from normal (browsing etc.) traffic.

I am able to setup L2TP tunnel from my main gateway (=L2TP server) to client MT-CPE (some hops away) but how now to bridge traffic coming from separate eth interface (eth2) or with different IP address (option 2) to go through this tunnel?

Although client L2TP interface is created in this CPE I cannot bridge it to the ether2 interface. Only physical interfaces are allowed.

Anybody having suggestions on how to keep two devices (client PC and client Skype Phone) traffic separate in their path to the internet?

The idea is to give all phones their own public IP address while all other traffic just goes out masqueraded. At same time this way priority to Skype traffic is easy to achieve without use of L7 filter etc. to filter the Skype traffic from the rest…

either you reroute traffic to specific interface, or use BCP to bridge L2tp with physical interface.
http://wiki.mikrotik.com/wiki/Manual:BCP_bridging_(PPP_tunnel_bridging)