SORRY FOR THE QUALLITY I MESSED UP!!!
Put this in your HOSTS file:
# Copyright (c) 1993-2006 Microsoft Corp.
#
# This is a sample HOSTS file used by Microsoft TCP/IP for Windows.
#
# This file contains the mappings of IP addresses to host names. Each
# entry should be kept on an individual line. The IP address should
# be placed in the first column followed by the corresponding host name.
# The IP address and the host name should be separated by at least one
# space.
#
# Additionally, comments (such as these) may be inserted on individual
# lines or following the machine name denoted by a '#' symbol.
#
# For example:
#
# 102.54.94.97 rhino.acme.com # source server
# 38.25.63.10 x.acme.com # x client host
74.208.10.249 gs.apple.com
Or just ad this line on the bottom: 74.208.10.249 gs.apple.com
Firmwares: http://www.felixbruns.de/iPod/firmware/
Download your firmware in the section: iPhone / iPod touch / iPad
Maybe you need to use Itunes 9.2.1 i dont know if you can use Itunes 10 but here is 9.2.1: http://www.filehippo.com/download_itunes_32/7786/
klik on the right on: Download This Version 92.29MB
Maybe you need to change the HOSTS file again after you downloaded Itunes 9.2
If your restore is done but your Idevice wont boot up (i had NOT this problem) ask me cuse i KNOW how to fix that.