parallel computing system

Dear there
We?re Computer Consulting located in Cairo
EGYPT. One of our customers ask to build parallel computing system to be used
In University research center, would you please to guide me to build said system which will be
Based on between 30 to 40 CPU. in Hardware techniques , software , operating system (UNIX)., and LAN Design.
It?s new trend in Egypt I think it will be fruitful.
If this technique became obsolete please advice the alternative (s) .

Best regards