No, you just need one DSL link.
Have one Windows 2000 professional or server have a connection to the internet. Then install an additional NIC in your machine. Let this NIC use DHCP address to get IP. (I know, you don't have a DHCP server...it doesn't matter. 2000 will APAPI assign itself an address. Now, install ICS on this machine.
Next, connect the first computer to your second computer. The second computer also needs a NIC and be using DHCP. (It's just easier to use DHCP instead of assigning IP's. You can manually assign IP's too. Just make sure they are on the same subnet.) Anyway, connect the two PC's together either with a cross over cable or a hub/switch.
That's it...you can do this in a matter of a few minutes.
Hope this helps.
Joseph L. Poandl
MCSE 2000