If you want to be building ROM I'd vouch for Ubuntu.
All you need to do is set-up 10.4 ( so far most stable )
And then run this
sudo apt-get install git-core gnupg sun-java5-jdk flex bison gperf libsdl-dev libesd0-dev libwxgtk2.6-dev build-essential zip curl libncurses5-dev zlib1g-dev
This will get all the packages you need. Then follow instructions on [google for building android apt-get, can't post the direct link due to my account being to new here]
and happy coding.
You might also want to install Eclipse and ADT.
Also, if you want to be on the cutting edge keep in mind that newer versions of Android platform require 64-bit system for building.
If all you need is to develop the apps, you can use whatever you want as long as it runs Eclipse. [ Windows / MacOS / Most of the major linux distros ]