Updated - ZyXEL's new VPN firewalls come in wired-only and wireless models.
Updated - NETGEAR's FVS336G-300 ProSafe Dual WAN Gigabit Firewall has much improved performance over the original version, with a notable exception.
Updated - ZyXEL's USG40 packs a lot of UTM and VPN features at a reasonable price.
Linksys' LRT224 Dual WAN Gigabit VPN Router is a solid router with flexible VPN options.
TP-LINK's TL-R600VPN is a pretty inexpensive way to get IPsec VPN.
Ubiquiti's EdgeRouter Pro is a "big-iron" router at a prosumer price. And screaming fast, too!
Linksys' LRT214 has the makings of a decent VPN router with Gigabit ports and OpenVPN, IPSec and PPTP options.
Cisco's RV320 Dual Gigabit WAN VPN Router provides a full array of VPN options and decent throughput. But SSL compatibility is a work in progress.
Updated - ZyXEL's ZyWALL 110 delivers a lot of VPN performance at a reasonable price.