I have a different opinion on this:
DOS runs easily on the most modern hardware as a new i7. So the main limitations for the focus of gaming are just ISA slot for sound and fast VESA compatible graphics.
So the limit would be an Athlon TBC 1400 MHz on a KT133 with a single ISA slot to plug a AWE f.e., add some Banshee/Riva128 and a single DVD drive. Network can be onboard or a simple Realtek 8139C that has DOS packet drivers included, thus also a WfW 3.11 would work with network.
If you want to have more ISA slots go for a BX mainboard with a P3 800MHz.
The ethernet argument is invalid. Ethernet was already introduced in 1990 and in 1992? the IBM PS/2 systems featured already network cards with RJ45 connector for ethernet. So high end users already had in 1994 a network card in their DOS PC for the LAN parties.
For DOS I prefer MS-DOS 6.22 with a 2 GB FAT16 partition and network functionality to just copy the data on demand. Maybe FAT16 is not so crucial for games, but a lot of old applications just don't work with FAT32.
A DVD ROM is in DOS mainly just a large CD-ROM, so two drives doesn't make much sense. Usually it introduces more problems instead, as the games save the drive letter from installation.
Games with support for a V1 are from the sum of DOS games just a very specific case. But it has been discussed here already that a V1 would be the best choice.