The VAC is not required unless you have huge internet bandwidth and want to achieve up to 60Mbps of 3DES encryption throughput (even more with the VAC+ card).
The PIX supports multiple LAN-to-LAN and client connections simultaneously, so adding another LAN-to-LAN shouldn't be a problem.
Check the PIX support page for config examples such as this one:
http://www.cisco.com/en/US/products/sw/secursw/ps2308/products_configuration_example09186a0080094680.shtml
One minor issue you may run into, is to determine if you will be using split tunnelling or not. That is, internet access for the second site would it be via thier own ISP or via the tunnel to the ISP on the main site?
HTH
Mustafa