Did you check whether you have ACPI enabled? Two of my systems have ACPI, one does not, and the two ACPI-enabled systems have cpu usage spikes while "idle", exactly the same as yours does. The one that does not (a K6-2 system) idles from 5-10% usage with its' winmodem active, and nothing with it inactive.
However, I have noticed no difference in performance with ACPI enabled or not, Sandra still gives me the same results (+/- 5% as usual), as does 3dmark. UT and QuakeIII are the same, no difference in speed.
I've also noticed a strange thing, which is that when ACPI is disabled, my hardware monitor reports CPU temps that are consistant with the BIOS ones, whereas when ACPI is enabled, the cpu temp is upto 10c less than my case temp. Strange, and I have no idea why ACPI effects the hardware monitoring in this way.
cheers
tweakr