Or you can spend two times $50.00 instead of many hundreds of $$$$ for Win2K Server at the two ends, and buy IPRoute which supports IPSec., interoperable with IPSec from Linux, and runs on a 386Sx/16 with 1 (one) MB of RAM, and does NAT as well if you need it for your local LAN.... It even comes with a 286 executable if you want to reuse an old 286/20 (which is about as fast as a 386/25 in DOS!). See some comments and pointers here:
Of course, you can do it for free using Linux, but I do not know how, and $100.00 is a small price to pay to stay within familiar territory (DOS) and get tech support as needed, specially for a one time job...
maxx: How are your LANs connected to the internet now? Some hardware routers have VPN capability built in, or available as a firmware upgrade. This seems like the simplest approach to me, since it doesn't require changing your software setup at all; the VPN would just kick in transparently when you address a packet to the other LAN.
You need NT? Hmm. Strangley enough, NT doesn't play any part in my companies VPN.
If you have a router of some sort (ISDN/Cable/DSL), Lucent has a few models of routers and have VPN client software for them. You could also go the firewall/VPN appliance and connect the two firewalls or connect using VPN client software.