PPPoE performance guidelines

I am looking to put together an x86-based router that will need to terminate approximately 300-400 PPPoE sessions. I will be rate-limiting P2P traffic and possibly some other types of traffic. Possibly might have a few other firewall rules. Peak times will see 100-150Mbps of traffic. Any general guidelines as to what type of CPU power would be needed for something like this?

The most important fact that RADIUS server (second box) is necessary for the 300-400 PPPoE clients.
Even few RouterBOARD can handle 300/400 PPPoE clients + RADIUS server. Other users can comment about x86 requirements for your setup.

Yes, I understand that. We have an existing RADIUS infrastructure we will be using.