With respect to tomaskir, my experience is that none of those routers (the 260GS is a switch not a router) will do 15-20Mbps of aes-128 IPSec. Here's the table of processors in use by each along with OpenSSL aes-128 benchmark speeds:
MODEL: CPU:
OpenSSL aes-128 Speed Benchmark
RB/951G-2HnD: Atheros AR9344 600MHz: 9,245,010 Bps
RB/751U: Atheros AR7241 400MHz: 5,012,670 Bps
RB/951-2n: Atheros AR9331 300MHz: 5,173,430 Bps
因此,RB / 951 g-2hnD is the best bang for the buck, but at least 50% short of your mark. To get better speed, you'd have to go with an RB1100AHx2 which has AES offloading, but that's an ugly router for home and it costs 6.25X.
I have noticed that with the AR9344 CPU, when running IPSec at max speeds, the host CPU doesn't seem to get pegged at 100% like it did with other model routers like the RB532 & RB493AH. This is important for VoIP applications. With the RB493AH, for example, the CPU will run at 100% on the AES and jitter goes through the roof, causing all sorts of voice quality problems. With the AR9344 CPU based routers, this doesn't seem to happen, though we still can only get about 6Mbps of real aes-128 IPsec throughput.
All that being said, I don't know that any other sub-$100 router will get you much better AES IPsec performance.