Id personally say a Cisco ASA 5510/5520 or a Fortinet FortiGate box.
What sort of company has a GigE WAN but can only afford 2k for a firewall?
I am some what confused here. What do you mean by "gig line rate" ?
From memory the Cisco ASA 5510 comes with 2 Gigabit Ethernet and the Cisco ASA 5520 comes with 4 Gigabit Ethernet ports.
Or do you mean VPN Throughput rate?