Distro Choice for iptables as Enterprise Firewall

[Rackage | Randles]

Hi,

I'm new to iptables and this list so forgive me if this subject has been 
covered previously.

I'm sure this topic is a cause for much debate with no definitive answer 
however I would be glad to hear suggestions never the less.

What Distro's are recommended for deploying iptables as a dedicated 
firewall?

What server hardening steps would you recommend? (/Bastille?)

Thx in advance.

Regards

Ben