Is there a finite m0n0wall limit? Or just hardware limitations? While playing around with a bunch of 4 port PCI cards I had hanging around, I got m0n0wall to recognize 18 ethernet ports (1x onboard Intel 10/100, 1x onboard Intel GigE, 4x PCI quad Intel 10/100 cards.) I had 5 PCI Slots, but after 4 of the PCI quad cards the system stopped recognizing all of them, I think that was a PCI Bridge/IRQ sharing issue since each Quad card had a PCI Bridge and 4 discrete Intel chips. Some other Quad port cards are a single chip, not sure if they "appear" as seperate devices to the BIOS, each requiring an IRQ that would need to be shared.
I guess it's probably not practically possible to put more than 26 in a standard machine anyway, assuming 2 onboard ports and 6 PCI slots with Quad port cards. You could get crazy with PCI bridges, such as some Riser Cards I have with 3 ports at a right angle behind a PCI bridge similar to this
http://www.orbitmicro.com/global/3xslot32bituniversalvoltageactiverisercardwpcibridgerequiringonly1pcislottofunctionoem-p-686.html Being bored one day I did verify that you can cascade them pretty well, I got 3 in a circle and a card on the 3rd was recognized and functioned correctly. So, theoretically, cascading 3 of these in a circle you'd gain 6 PCI slots (-1 from on board slots, +7 through the bridges) for an extra 24 ethernet ports on Quad cards. 6 PCI Slot boards aren't impossible to find, so ignoring the obvious bus saturation of 60 ethernet ports of mixed speed and IRQ issues a-plenty, I wonder if m0n0wall would see them all. Then, theoretically you could use straight PCI riser cards and use another set of 3 port riser cards you could probably get 15 more PCI slots from 5 ports just using the 3 port cards on them, then using the 3 cards on the last slot for another 7 PCI slots gives you 22 PCI slots. Multiply that out with Quad port Cards and you could have a real ugly 88 ports, more if theres any on-board ports. Back to IRQ's, even if each card is a single IRQ you're still trying to share between 22 cards, plus on-board devices on PCI, which your on-board ethernet likely is. Oh, and power, I doubt the PCI bus could power 8 PCI bridges plus 22 Quad port cards, but if you're going that far you might be able to suplement that power by directly driving 3.3v in to the riser cards; if you've gone this far might as well break out the soldering iron too.