Don't bother go the Linux route. Windows CE is at xbins if you wana give it a try but there aint much to it (no mouse curser etc) and since Windows aint open source it wont be developed much. You can emulate Windows on Linux but that just makes it worse if you only have 64MB ram.
So just go and use Linux
it's the best way to learn a new OS as well, go and check out http://gentoox.shallax.com