See Below.

> Well I have decided to built a 486 Linux box to tie my DSL line into and
> then network from there.   I'll be  using SuSE linux 6.2.
> 
> Partitions:   Some of the linux security info  I've read suggests putting
> /var, /usr, and other directories on separate partitions.  How big should I
> make these partitions?  Is there a percentage of drive space that each
> should be allotted?

Depends on the size of the hard drive.  If it is a basic 486 with one drive and
it is less than 1GB in size then just do it as one partition.
 
> ACE 5000 MWave modem:   I have a voice modem, soundcard, CD-rom control
> combination card and a non-ide cdrom.  Have any of you been able to
> configure these to run under Linux?  I'm more interested in the sound card
> and the cd-rom but could use the modem for an answering machine.

Don't know about configuring modems to be answering machines or if your CDrom
will work.
 
> Firewall:   I've read about ipchains and other firewall configurations. What
> is the easiest to install and configure that would enable me to just get up
> and running and have some protection until I get more Linux acclimated?

Firewall is kinda kernel dependent.  Ipchains is used in the 2.2.x kernels,
ipmasq is in the 2.0.x kernels.  If you are going to be using a 486 as your
firewall, you may want to consider just finding the Firewall on a Floppy (do a
search on Freshmeat.net for it).

> Webmin: Is this the simplest way to go on setting up and administering  my
> Linux server.

don't even know what it is.  (anyone wanna help on this)

> Windows 98:  I still will have to use Windows applications for my business
> and have been trying to connect to Wine headquarters at www.winehq.com.  is
> that url no longer valid?

If you are just going to be running the 486 as your firewall then you don't need
Wine.  Set your other system(s) to be either Dual boot, or if they are robust
enough look into either VMWare (www.vmware.com) or FreeMWare/plex86
(www.freemware.org)

-- 
"Intel giveth and Microsoft Taketh Away" - Gordon Moore