i would read through the below links and digest what they say, and more importantly their differences. for example, you may not need to allocate as much memory to the tcp and udp stacks as they do, ...
Besides the obvious benefits of choosing your hardware components, there is also the software side of things to consider. Picking a system like pfSense offers you the benefits of years of development ...
For hardware, I also notice that there is a lot of recommendations for platforms that don't support ECC memory. PC Engines APU2 includes ECC memory, but fitlet2, Protectli, and others don't support ...