i agree with throwaway18
even if you design this circuit, you will have to make your ow interface protocol similar to ethernet anyway
keep in mind how much programming that would be
i suppose you want it as a driver, so if thats the case youd need to get your hands on windows ddk (winxp sp1 edition is free, but you have to pay $15 for shipping)
in the end its more worth it using a virtual ethernet port over usb (which there is software for out there somewhere) and purchase a the cable for it