Anatomy of a Distributed System in PHP

It looks like you're on the verge of recreating Gearman. Here's the introduction for Gearman:

Gearman provides a generic application framework to farm out work to other machines or processes that are better suited to do the work. It allows you to do work in parallel, to load balance processing, and to call functions between languages. It can be used in a variety of applications, from high-availability web sites to the transport of database replication events. In other words, it is the nervous system for how distributed processing communicates.

You can write both your client and the back-end worker code in PHP.

Re your question about a Gearman Server compiled for Windows: I don't think it's available in a neat package pre-built for Windows. Gearman is still a fairly young project and they may not have matured to the point of producing ready-to-run distributions for Windows.

Sun/MySQL employees Eric Day and Brian Aker gave a tutorial for Gearman at OSCON in July 2009, but their slides mention only Linux packages.

Here's a link to the Perl CPAN Testers project, that indicates that Gearman-Server can be built on Win32 using the Microsoft C compiler (cl.exe), and it passes tests: http://www.nntp.perl.org/group/perl.cpan.testers/2009/10/msg5521569.html But I'd guess you have to download source code and build it yourself.

Gearman seems like the perfect candidate for this scenario, you might even want to virtualize you windows machines to multiple worker nodes per machine depending on how much computing power you need.

Also the persistent queue system in gearman prevents jobs getting lost when a worker or the gearman server crashes. After a service restart the queue just continues where it has left off before crash/reboot, you don't have to take care of all this in your application and that is a big advantage and saves alot of time/code

Working out a custom solution might work but the advantages of gearman especially the persistent queue seem to me that this might very well be the best solution for you at the moment. I don't know about a windows binary for gearman though but i think it should be possible.

A simpler solution would be to have a single database with multiple php-nodes connected. If you use a proper RDBMS (MSql + InnoDB will do), you can have one table act as a queue. Each worker will then pull tasks from that to work on and write it back into the database upon completion, using transactions and locking to synchronise. This depends a bit on the size of input/output data. If it's large, this may not be the best scheme.