I don't understand the question. Running OS-X is not running Linux, even though they are based on the same underlying architecture they are completely different in many ways. Did you mean hardware?
If so, you will want an SSD, even a small 80-120GB one to put the operating system on, and put your home directory on another hard drive (I used a standard issue 500GB disk for that). This is what I did - I run Linux Mint - and the boot times are ridiculous, I can literally be BIOS to fully loaded desktop in less than three seconds, and opening programs is as smooth as ever. They are a bit expensive but they are night and day compared to traditional hard drives.
Linux isn't as memory-hungry as Windows (don't know about Mac) so you can actually still get by with 2GB, but I'd recommend 4GB just for comfort, more is really not needed unless you are actually going to use them (many virtual machines, heavy multitasking, etc..)
CPU isn't that relevant, if you are buying Intel I'd say an i3 would be good, i5 if you have some extra bucks to spare. Don't go crazy over cores - a dual core will serve you well, unless you need the extra cores for something (scientific applications, multitasking)
I would not worry too much about the graphics card unless you are going to try gaming on Linux, or using GPGPU tools for computation. The open-source drivers don't actually have hardware acceleration (you need the AMD/NVIDIA Linux drivers for that) so any \$50-\$100 card should do fine. If you want to play games, I'd recommend just dual-booting Windows and getting a decent card, Linux won't really use it but that's OK, the open-source drivers are very stable and efficient.
Though if you are on a laptop with an NVIDIA graphics card you'll probably want the proprietary drivers either way, just to benefit from the battery load improvements (which are irrelevant for desktops).
If you are going to build a desktop yourself, do NOT cheap out on the PSU (power supply unit), because if you buy a crap one it is liable to blow up in your face and take all of your components with it. Reputable brands are stuff like Corsair, just google around..
And finally, read reviews, read reviews, read reviews, cross-check information, and make an informed decision before buying. That is the most important thing in my opinion.