I've got some PC-based firewalls like the Protecli. Mini-ITX, atom-based, 8gb ram. I can often find these for <$50 on auction sites. If it's one I'll be the main "owner" of, I like to run VyOS for firewall and routing. This is the open-source fork of Vyatta, and Ubiquiti's EdgeOS is a commercial sibling (granted, EdgeOS has or at least had some advantages over IPv6 PD). VyOS is debian arm based, so lots of packages like ZeroTier VPN can be added easily. I like VyOS/EdgeOS because of the full CLI/scriptable config.
I recently setup 3 of these for a radio club. These will live in mountaintop tower locations and provide VPN+NAT. Since these might get modified by others, I went with OPNSense. OPNSense is a fork of PFSense with a nice Web UI and community support.