1. Choose a CPU : 3.0 Ghz Intel Pentium 4 or better (Obviously, the more expensive CPUs are better, it really depends on your budget)
2. Choose a suitable chipset. Assuming you are buying an Intel CPU, visit Intel website for information about the latest chipset.
http://www.intel.com/products/desktop/chipsets/index.htm?iid=chips_body+desk3. Choose a brand that you like: MSI, Asus, Gigabyte etc. Visit the mainboard manufacturer website to view the specifications. Example: If you chose Intel 975X chipset and your prefered brand is MSI. Than you should be able to get this information ->
http://www.msi.com.tw/program/products/mainboard/mbd/pro_mbd_detail.php?UID=7134. Make sure the mainboard can fit one/two PCI-Express Graphics Card. (Supports ATI® Crossfire™ technology)
5. Choose your DRAM memory modules. Get 2 X 1GB DDR2 667Mhz CL5. The lower the CL rating, the better. Always buy a pair of memory modules to make use of the Dual Channel technology. Brand does not matter for RAMs.
6. Choose your Graphics Processing Unit (GPU). Should be ATI Crossfire Certified.
http://ati.amd.com/technology/crossfire/buildyourown.htmlIf you can afford, buy 2 identical ones, else just buy one will do.
7. Choose your Audio Card. Creative X-Fi series.
http://www.creative.com/products/welcome.asp?category=2098. Choose two identical SATA2 Hard disk. Configure it to use RAID 1 to boost hard disk performance.
9. Choose your PSU (Power Supply Unit). 500 Watts is the minimum you should get for a gamming system.
10. Choose casing... If you want nothing but the best... look no further.
http://www.thermaltake.com/product/Chassis/fulltower/full_index.asp11. Choose your display. Generally, CRT monitors are more suitable for gamming than LCD monitors... CRT monitors have longer life-span and better response rate.
12. Others... Keyboard, laser mouse, 5.1 speakers, dvd-rom writer, USB PCI Card e.t.c.
The above information is a brief one. A detail one will be very very long and I need to sleep... Let me know if you need more details on any parts.