w2wp是什么进程?

Windows 2003 Standard Edition w/ IIS6 (w2wp.exe memory issues)
The Server has 1Gb ram, single 2.66Ghz Xeon w/ HT and plenty of HD's.
My forums which is quite large, 200+ people on it @ once on the forum @ a time. 2mil+ posts

I have been getting memory "leaks" i guess you would say in w3wp.exe is where it seems to be. I am about to upgrade to latest MySQL 4 and PHP 4 tonight, so hopefully this fixes it, but if not, has anyone else had similar issues?
It seems to only happen when alot of people flood the forums after different TV events.
I also get "too many connections" is what users have said they get, even at times when only 80 are active, not sure why this is, so i bumped up max con in MySQL to 1000.
I am also running the latest version of IPB 2.1.4

Any recommendations of memory settings which you other large forums use on an IIS box would be nice. I would prefer linux, as my old box was that, however new clien