Имеем: IPWF в качестве фаервола + PF для NAT
ipfw show
00100    12     996 allow ip from any to any via lo0
00200     0       0 deny ip from any to 127.0.0.0/8
00300     0       0 deny log logamount 5 ip from 127.0.0.0/8 to any
00400     0       0 allow tcp from any to any dst-port 80 in via em0
00500     0       0 allow tcp from any to any dst-port 22 in via em0 setup keep-state
00600     0       0 allow tcp from any to any dst-port 20,21 in via em0
00700     0       0 allow tcp from any to me dst-port 50000-59999 setup
00800     0       0 allow udp from any to any dst-port 123 out via em0
00900     0       0 allow udp from 83.218.226.67 to any in via em0
01000     0       0 allow udp from any to any dst-port 53 in via em0
01100 63989 3071472 pipe 2 ip from table(1) to table(0) out via em0 keep-state
01200 16884  810432 pipe 4 ip from table(1) to any out via em0 keep-state
01300     0       0 pipe 1 ip from table(0) to table(1) in via em0
01400     0       0 pipe 3 ip from any to table(1) in via em0
01500     0       0 check-state
01600     0       0 allow ip from any to me in via em1 setup keep-state
01700     0       0 allow icmp from any to any icmptypes 3
01800     0       0 allow icmp from any to any icmptypes 4
01900     0       0 allow icmp from any to any icmptypes 11 in
02000     0       0 allow icmp from any to any icmptypes 8
02100     0       0 allow icmp from any to any icmptypes 0 in
02200   140   15156 allow tcp from any to any established
02300     0       0 deny log logamount 5 tcp from any to 10.1.100.2 in via em0 setup
02400     8     384 allow tcp from table(1) to not table(1) in via em1 setup
02500    18    1857 allow ip from table(1) to table(1) in via em1
02600     0       0 allow ip from table(1) to table(1) in via em1
65000     3     712 deny log logamount 5 ip from any to any
65535  1653  264512 allow ip from any to any

##cat /etc/pf.conf
ext_if="em0"    
int_if="em1"

table <localnet> { 192.168.32.0/24 }
nat on $ext_if from <localnet> to any -> ($ext_if)

##pfctl -s nat
No ALTQ support in kernel
ALTQ related functions disabled
nat on em0 from <localnet> to any -> (em0) round-robin

##cat /etc/rc.conf |grep pf
pf_enable="YES" # Set to YES to enable packet filter (pf)
pf_rules="/etc/pf.conf" # rules definition file for pf

НЕ РАБОТАЕТ :(((((( сил больше нет :(
Если у кого то есть рабочий конфиг, выложите плс ....