Just so you know, here is an update on this. Guilt Toy actually MOVED to Georgia and is tuning cars. He may still do the internet tuning, but that's up to him. I suggest you send him a PM and ask him personally, he doesn't get on much more, he's a bit busy.
Things you will need:
Laptop
Wireless stable internet connection
Tuning hardware (for PFC that is a laptop, datalogit etc)
a dyno/enough road to peak 3rd or 4th gear.
Ironically, I just bought the Datalogit, and just for kicks, I think I'm going to get him to tune my car over the internet from Georgia