ICS between modems

Hello everyone, I have been struggling with this problem for a while, maybe you can help.
I have 2 PCs, both running MS XP sp2, one I recently gave to mom and set it up at her house miles away. Is there any way that she would be able to dial out, from her phone modem, into my phone modem on my PC at home, and share my broadband cable internet connection?
It would be sort of ICS over WAN/, or maybe ICS over RAS. can I establish a LAN between the 2 modems, then do ICS? Would a better idea be to create a dialup server? It would sort of be a private ISP gateway for her only. I have no clue as to how to set up such a network.
I know it would be slow, and that she would only have access when I am not talking on the phone. I do have an always on connection. With service like that it sounds impractical, but for her needs it would be great. I also know that I should just buy service for her at her house, but I enjoy a challenge, especially one that would save money(if even a few dollars).
(I think) I have a decent understanding of basic ms networking. Any suggestions, ideas or help reguarding this effort would be greatly appreciated. Thanks much

 

I don't know what service you have but my previous DSL provider also gave me a dialup account (ISP was separate from the DSL service / DSL offered 3 different ISP's) & even my current cable provider (no ISP choices here, just them) gives me a limited dialup account too... look in to that any?