@Jason:
@repa:
Can a
Intel Xeon 2-Core E3-1220LV2 2,3GHz 3MB 5GT/s with 8 GB RAM handle this ?
or better take a Intel Xeon 4-Core E3-1265LV2 2,5GHz 8MB 5GT/s
Unless you're using Squid, Snort, etc., the dual-core is likely to be the better choice as many of the components of pfSense are single-threaded. 8GB of RAM is also overkill unless, again, you're using snort or squid, or unless you've got hundreds of thousands of states.
To do HA you're going to need two boxes. They don't need to be identical, but it will probably help you out in the long run if they are. Make sure you plan for a dedicated NIC for traffic between them.
Also some systems will let you limit active cores and therefore run in turbo mode which can gain you a bit, as well as disabling HT as it typically wont help you on pfSense.
We use E3-1280V2's and they work just fine, with HT disabled as 4 cores is plenty.