You'll need a one-to-one static address translation for the inside PIX. Then allow the following:
IPSec:
UDP port 500
IP protocol 50
IP protocol 51
L2TP:
UDP port 1701
To allow the IP protocl traffic for IPSec through, the access-list looks like the following:
access-list 100 permit 50
access-list 100 permit 51
The PIX will change these numbers to "esp" and "ah" respectively.