[SOC] Looking to build a Dummy (Load)

[Tom McCulloch]

I'm a qrp guy and have been operating an Elecraft K2 at between 5 and 10 
watts for a number of years, and have been very happy with it...Not wanting 
to leave well enough alone, I got my hands on a 100 watt amp (also made by 
Elecraft) and want to built a dummy load that will handle the 100 watts.

I see OHR makes one for about $35 +s/h but it looks likes its just a bunch 
of resistors:

http://www.ohr.com/rfl100.htm

Here is the SOC part of my question -- 

1) I guess I can figure out the value of 20 resistors I'd need to get a 50 
ohm result (well, maybe I can't.)  But what wattage should I use to handle 
100 watts?  Am I going in parallel (yea, parallel, right? otherwise I'd need 
100 watt resistors???, right?)  OK, so does that mean I'd need 20 five watt 
resistors in parallel?

2)  So what kind of resistors do I order from Mouser?  I keep reading that 
wire wound resistors are not good for RF.  Also it seems carbon resistors 
come in smaller wattages.  How about these ---as quoted from Mouser "  5W 
Small Metal Oxide Resistors  5% Tol "  The picture in Mouser looks kind of 
like the OHR picture and the price seems reasonable at $0.49 each.

I appreciate your help and understanding with this.

Tom
WB2QDG
SOC # (I forget)

PS - OK, I really could use help with the value of those 20 resistors to get 
them 50 ohms :)
tnx Tom