I want to set a simple iSCSI-R3 server at home. What kind of hardware do i need to transfer at about 100mb/s (gbit lan)?

In some fora I saw devices with an Intel Atom @ 2x 1.6 ghz, but they reached transfers up to 40mb/s max.

I have an Areca 1220 8x sata raidc ontroller for the machine. What hardware do you advise?

Best regards.