lchiu7:Beccara: Well IPSEC @ 100mbit is going to require some coin for a seriously beefy router
Looking at the Mikrotik RB1100/AH which isn't too expensive and should do the job.
I wouldn't be sure that this would be able to route a 100Mbps IPSEC VPN.
If you haven't programmed a RouterOS device before there is also a learning curve - it's probably not something you're going to be able to do out of the box.