How about a Raspberry PI 2 as a firewall?
A Raspberry PI 2 performs as expected exceptionally well as a firewall. The download throughput achieved was 33 Mbits/sec under the same test conditions as the previous test (see Can A Raspberry PI Be Used As A Firewall? for more details). The CPU usage was about 5% during the download test. The CPU usage was around 2% while performing the upload test.