Agreed you won't need much to max out a 100 Mbps connection.
I have a few relays in the ~ 200 Mbps ballpark running on single core VPS
instances. The underlying hardware is based on Intel Xeon E5-2650L.
CPUs with AES-NI help. 2 cores may offer marginal improvement. More than 2
cores isn't going to help at all. Tor still isn't optimized for it.
If running on Linux or Unix there are a lot of optimizations to be done. For
Linux, I'd start here: https://www.torservers.net/wiki/setup/server and look at
the "High Bandwidth Tweaks" section.
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