This document provides instructions for implementing load balancing across two internet gateways using PCC (Packet Classification and Control) on a firewall. It describes marking new TCP connections on port 80 with either "Line1" or "Line2" marks. It then marks the routing with "Route1" or "Route2" respectively. Gateways are configured for each route, and NAT masquerade is applied to the gateway interfaces to provide load balancing across the two internet connections.