Not Linux nor no-cost, but For $999 there's the Mac Mini w/ Leopard
Server option:
http://store.apple.com/us/configure/MC408LL/A?mco=MTMzNzU5Nzc

Out of the box LDAP, Kerberos, RADIUS.

Two-factor auth should be possible but I haven't looked into it myself.

-- 
Andrew S. Zbikowski | http://andy.zibnet.us
IT Outhouse Blog Thing | http://www.itouthouse.com