to follow up on what cinders said, definitely if you're gonna be gaming then you need to invest a fair amount in the GPU.
as for the CPU and motherboard, I have a 6-Core AMD CPU (3.3GHz), and an ASRock Extreme 4.
honestly, I'm gonna say this combination packs a lot more punch than I expected. anyway, I can confirm the reliability of ASRock boards, mine's been running fine, with zero problems. they also have some cool features you get on the driver disk, like one which lets you boot up in like 8 seconds, rather than 40-50 (non-SSD).
also, ASRock is relatively overclocking-friendly, if that's what you're in to.
anyway though, ASRock are actually a great brand, not quite enough to rival the likes of ASUS and Gigabyte, but for the nicely-specced, mid-range builder, they are fine.
8GB RAM is a must. it may be a little overkill, but it's well worth it. I was always previously using 2GB or 4GB systems, and once I built my rig with 8GB, it was the greatest feeling knowing you can run a bunch of programs and games without capping your memory.
As for the PSU, Seasonic is a great brand, but they tend to be on the more expensive side. some good alternatives are:
Corsair
Coolermaster (Silent Pro series)
Silverstone (strider series)
Thermaltake (toughpower series)
Antec (truepower series)
Those are just off the top of my head though. I may have missed some