Firstly, do you have Lan lights active on both cards? If not, check your cables and then at worst case you may need a hub.
You should have following services installed: Client for MS Networks, IPX, Netbuei, and TCP/IP installed. Alot of games go through IPX. When the machine boots, your login is irrelavant (name and passwd).
In TCP/IP settings in Network properties for the network card, setup one machine as a specific IP address, rather than obtain automatically. The address for one machine should be like: 192.168.0.1, 192.168.0.2 for the second. Both should be setup to the same gateway: 255.255.255.0.
Make sure that the computers have different names and SAME workgroup. Reboot both machines.
Finally, open a DOS box and ping the other machine's IP address: type "ping 192.168.0.2 or /0.1".
If you want to netsurf on the "other" machine, then you need to:
Install a proxy server on one machine (the one with the internet connection).
I had a similar problem yesterday. I bought the Linksys home network in a box. Just get a proxy server (I recommend
Analog X Proxy)
Easy to setup. Just read the accompanied instructions and have at it.