You could run a VM to start with. VirtualBox is nice. What distro are you thinking of running? Scientific Linux and Fedora have good KVM support.
You don't really need to worry about the CPU as much as the NIC, Video Card, and age of the hardware.
In general, hardware six months to a two years old works the best with Linux. The brand new stuff may or may not have drivers yet, or they may or may not be in the kernel. Don't be shy about buy last years model; it'll probably work better then the newest one.
Intel NICs have good support, but Broadcom and Realtek can be problematic. For a newbie, it's much easier to pull stuff from a repo on the Internet rather then a flashdrive.
Video cards can influence quite a few things. You'll need to decide if you want to run the proprietary drivers or the FOSS drivers. The proprietary drivers will give you 3D support, but they work best when packaged by the distro. AMD and Nvidia are the two options for use with proprietary drivers, and Debian, and it's derivatives, package the drivers in the repos. The FOSS drivers are good and getting better. They don't have 3D support, but if you don't care about that, they're more then adequate. As a plus, you'll get fun stuff like kernel mode setting and a graphical boot screen with the FOSS drivers. Intel has had problems with the graphics driver for the GPU integrated into their CPUs, but that's getting worked out.
UEFI has been known to give Linux some problems, so I would think about that as well. Actually most consumer motherboards
All distros should have kernels with TRIM support.
Linux has enough knobs to tweak, if you really want to get into it, for any performance nut.

You could tweak the sysctl settings, tweak the filesystems, or tweak the applications. Then there is Gentoo which lets you recompile everything.
My personal pick in hardware would be a Tyan S8010 with a Opteron 4234 or an Intel BOXDH67CLB3 with an i3-2130 and a Radeon HD 6770.