Sorry, I forgot to put the benchmarks link in, that aside, i can ASSURE you, that this will be able to play ultra settings on any of the latest intensive games and heres a description/reason for each of my choices for you, bearing in mind that you said
"Well, it's theoretical"
in response to
"What is your budget and where do you live ?"
So, here it is:
PCPartPicker part list / Price breakdown by merchant / Benchmarks
CPU: Intel Core i7-4770K 3.5GHz Quad-Core Processor ($328.98 @ SuperBiiz)
CPU Cooler: Corsair H100i 77.0 CFM Liquid CPU Cooler ($89.99 @ Best Buy)
Motherboard: Asus Maximus VI Extreme ATX LGA1150 Motherboard ($373.98 @ SuperBiiz)
Memory: Corsair Vengeance Pro 16GB (2 x 8GB) DDR3-1600 Memory ($159.99 @ Amazon)
Storage: Samsung 840 EVO 120GB 2.5" Solid State Disk ($79.99 @ Micro Center)
Storage: Samsung 840 EVO 120GB 2.5" Solid State Disk ($79.99 @ Micro Center)
Storage: Samsung 840 EVO 250GB 2.5" Solid State Disk ($139.99 @ Amazon)
Storage: Seagate Barracuda 2TB 3.5" 7200RPM Internal Hard Drive ($83.97 @ OutletPC)
Video Card: EVGA GeForce GTX 780 Ti 3GB Superclocked ACX Video Card (3-Way SLI) ($679.99 @ NCIX US)
Video Card: EVGA GeForce GTX 780 Ti 3GB Superclocked ACX Video Card (3-Way SLI) ($679.99 @ NCIX US)
Video Card: EVGA GeForce GTX 780 Ti 3GB Superclocked ACX Video Card (3-Way SLI) ($679.99 @ NCIX US)
Case: Corsair 900D ATX Full Tower Case ($279.99 @ Micro Center)
Power Supply: XFX ProSeries 1250W 80+ Gold Certified Fully-Modular ATX Power Supply ($241.25 @ Mwave)
Optical Drive: Asus DRW-24B1ST/BLK/B/AS DVD/CD Writer ($19.98 @ OutletPC)
Operating System: Microsoft Windows 8.1 (OEM) (64-bit) ($89.98 @ OutletPC)
Monitor: Asus VS248H-P 24.0" Monitor ($139.99 @ Newegg)
Monitor: Asus VS248H-P 24.0" Monitor ($139.99 @ Newegg)
Monitor: Asus VS248H-P 24.0" Monitor ($139.99 @ Newegg)
Sound Card: Asus Xonar Phoebus 24-bit 96 KHz Sound Card ($178.98 @ SuperBiiz)
Case Fan: Corsair Air Series SP120 Quiet Edition (2-Pack) 37.9 CFM 120mm Fans ($27.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Case Fan: Corsair Air Series AF140 Quiet Edition 67.8 CFM 140mm Fan ($17.98 @ OutletPC)
Fan Controller: Aerocool Touch-1000 Fan Controller ($42.39 @ Amazon)
Fan Controller: Gelid Solutions SpeedTouch6 Fan Controller ($43.98 @ Newegg)
Keyboard: Razer DeathStalker Ultimate Wired Gaming Keyboard w/Touchpad ($247.98 @ Newegg)
Mouse: Razer Naga Molten Wired Laser Mouse ($78.98 @ SuperBiiz)
Headphones: Logitech G930 7.1 Channel Headset ($101.99 @ Best Buy)
Total: $5298.14
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2014-05-20 16:32 EDT-0400)
So,
1) I chose the i7 4770k because though it may be overkill for gaming at the moment, it may come in handy for other activities you do and may be good for future games. It is a K series card so it means that you can overclock it if you choose to.
2) I chose the H100i because i personally like the aesthetics of it over the Noctua CPU coolers and they perform just as well.
3) I chose the Maximus VI Extreme because it allows for Quad SLI and has a tonne of good features that you can easily find in better reviews It also comes with the OC Panel which you can use to control 4 fans and overclock to an extent, it monitors temperatures and also fits into one of the four 5.25" ports on the case.
4) Here is the Corsair Vengeance Pro memory that's 1600 with a CAS rating of 9. There is 16gb's which is more than enough for Gaming but it will allow you to do other memory intensive activities such as video rendering if you want to do some video editing and recording.
5)There are two Samsung EVO 120gb's which you could set up in a raid configuration for your OS and other important applications such as Skype. There is another Samsung EVO 250gb for anything else such as games you play often. There is a final Hard Drive which is 2Tb for other files etc. You will NOT run out of space.
6)There are then three EVGA GTX 780 TI's which will destroy any game you throw at it while in ULTRA settings. This is also the Superclocked edition with ACX cooling.
7)The 900D, well, this Case is Supersized; I actually like the aesthetics of this case and it so big that if you choose to you can implement water cooling very easily with lots of room left over. However, it does come with a price.
8)There is a fully modular 1200W PSU because there are three 780 Ti's running in there which will require a lot of power and there is still room on the Motherboard for another card.
9)There's a drive because, well, you might need it to install your gpraphics drivers from the disk they provide you
But seriously, you might have DVD's you want to watch or something like that. It only takes up a 5.25" bay of which there are 4 in the case.
10)Windows 8.1 is actually alright for games as long as you can live with the interface or change it using one of the third party programs available.
11)I was unsure if you had a monitor but if you do, just put it above these three and have it display your temperatures
Here there are three 24inch 1080p monitors which you can set up Nvidia surround on.
12)Here's a sound card i added because it is one of the best ones available and is nice to have if you can afford it.
13)Now these extra fans are overkill and this IS extreme, however, with three GPU's in SLI this will produce a lot of heat, and with this being a "Theoretical Build" and price being an issue, i would personally have this many fans. With the included fans there will be a total of 14, however, I do not care about noise because I use an Active noise cancelling headset.
14)Here are two more fan controllers that will enable the use of all the fans and also enable you to control them with ease. There is a 6 fan controller for the 6 side fans, a 4 fan controller for the top and rear fans and there is a 4 fan controller in the OC Panel to control the remaining fans.
15)Finally there is a standard Mouse, Keyboard and headset that you can purchase if you don't already have them.
I can fully understand if this is tl;tr aha. However as an added note, for a theoretical build I would rather go with two custom water cooling loops for the motherboard, CPU and graphics card.