Help with setup for large image file upload

Hi

I've got to set up Gallery 2 so that we can get very large image files loaded into it, typically the smallest will be 10 to 12Mb and the largest in excess of 100Mb. The images are normally retouched photos taken with a 10 or 12 megapixel camera.

Is anyone using gallery for this size of image file that can tell me how they set up their server to process this size of file.

Many thanks
Aaron