Need to compile kernel for 2 or more processors?

[Jorge Biquez]

Hello all.

I hope this question does not sound so stupid. I am sorry in advance.

I am doing my guideline of the activities I need to do to change an 
old 2 processors INtel 386 machine with 1GB of ram and 30GB of hard 
disk. The machine is working fine but after more than 10 years of 
working will be replaced for a new machine (could be an i3, i7, or 
xeon maybe). This one will be honored and will continue working as 
our secondary DNS. Actually is running Freebsd version 7.3 PRERELEASE 
. I will updated to 7.3 RELEASE.
This machine has 2 physical processors and I remember that on old 
version of FreeBSD I have to compile the kernel so the second 
processor could be seen. I still do not know aht processor will be 
but I am looking for the strongest and cheapest combination of 
motherboard and processor. Anyway, I was wondering, if it is only one 
physycal processor with 2-4 embedded (xeon by exmaple)

  I guess that actually we do not have to change the kernel so all 
processors can be seen? Am I right ?

By the way, if you can suggest based on experience the best 
combination on price performance of motherboard/processor to follow 
(not necessary the latest one) please let me know.

Thanks in advance

Jorge Biquez