nt server installation of 28 modems

I NEED URGENT HELLP REGARDING INSTALLING 28 MODEMS ON A NT SERVER MACHINE FOR REMOTE ACCESS (DIAL IN AS WELL AS DIAL OUT )
I KNOW ONE WAY THAT IS TO INSTALL THE COMPORTS CARD AND INSTALL THE MODEM BUT I NEED TO KNOW WHETHER DO I NEED A ROUTER FOR THAT. IF U HAVE ANY OTHER SOLUTIONS I MIGHT WELL CONSIDER IT
ONE MORE THING DO I NEED 28 TELEPHONE LINES FOR THAT 28 MODEMS OR I CAN DO IT WIHT OUT TELEPHONE LINE IF IT IS POSSIBLE WIHT ONE LINE THEN HOW,JUST LIKE THE ISP SINGLE DIAL UP NO ACCESS
THANKS IN ADVANCE FOR ALL U HELP