[bobkoure]

I'd suggest that if you indeed NEED HELP, responding to a thread that's been dormant for six years is probably not the way to do it. Google is your friend.
That said, you need a firewall with VPN server capabilities. Some have it some don't. If you have a WRT series router, the standard firmware typically does not, but dd-wrt does.
VPN access is not gated on MAC but username/password pairs. However, you assign VPN clients local IPs in a range (that shouldn't overlap anything else, of course). You can then allow/disallow access to particular machines on your home net using those IPs.