Intel D102GGC2 Motherboard won't post.

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Intel D102GGC2 Motherboard won't post after system sat for approximately 3-4 months. I bought the mobo and cpu (2.6G, 1M, 533) together Winter/Spring '07. Also bought the power supply and memory new about the same time. Put it all in a 2U rack enclosure with a SATA HDD and CD ROM. Used the onboard video. It was built as an Ubuntu LAMP server and used as a web development machine/file server/web server, etc. Certainly more than I really needed, and was essentially a bare bones system used lightly.

I didn't power down the system much while it was in use last Spring. It sat unpowered over the Summer because it would make my bedroom too hot to sleep. Powered it up a week ago, but it wouldn't boot. No video, green chassis power led and green onboard power led light. HDD and CD leds blink steady back and forth at about a 1 second interval. Thought it was the power supply, so I replaced it - same problem. Also measured the voltages under system load (all fine), removed the memory and got the 3 beep codes, tried memory in both DIMM slots, replaced the CMOS battery, tried CMOS jumper in positions 1-2/2-3/not installed, removed/reinstalled the CPU, and removed/powered the mobo from the system to verify it wasn't shorted to the case.

Finally bought a post card and this is what I discovered. All power leds on the post card are lit like they are supposed to be. The PCI_RST lights briefly and then turns off like it is supposed to. The system throws an FF, E1, 21, the PCI_RST led on the post card blinks quickly and the same post codes/reset led sequence loops forever. So, something is causing the mobo/cpu to continuously reset. This happens with or without the drives connected. I now believe the HDD and CD leds are a symptom of a constant system reset loop.

So, what's the best guess as to what needs to be changed? Mobo, CPU, or could be the DIMM? Not sure I have another DIMM that will work in this system. I would think that if it was the DIMM the mobo would at least get to post code 22 (see example below) before rebooting. Other than that, I hope it's the CPU because it's cheaper than a new mobo.

FF - Processor exception (I also get this when the CPU is not installed)
E1 - Reserved for PEI/PEIMS
21 - Initializing a chipset component (appears to be the first code in the boot sequence - see example below)

Example boot sequence:
21 - Initializing a chipset component (my system resets right here)
22 - Reading SPD from memory DIMMs
23 - Detecting presence of memory DIMMs
25 - Configuring memory
.
.
.
01 - INT 19
00 - Ready to boot

Link to D102GGC2 post codes:
http://www.intel.com/support/motherboar ... tm#port80h