Why not just use a NAT? I mean, they're dirt cheap now, and a hardware firewall to boot. netgear makes one for a little more than you'd pay for the second NIC you'll have to use for the ICS.
Unless you just want to use the 'nix box's firewall, but you made it wound like you wanted to make the windoze box the gateway, whic is the opposite of what I'd do.
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