Connect with adb to device via network I want to do some android theming, but I have a question on what the best way is to set up the system.

I have 2 computers here at home. So i was thinking of having the following setup if that is possible.

One one computer I want to set up the whole android SDK plus eclipse and run a device in an emulator. And on the other I want to set everything up so I can push and pull from the other pc. The pc's are connected via ethernet.

Is this type of setup even possible?
Yes.  On your second PC, set the environment variable ADBHOST to the IP address of the first PC and run the adb server and client.  Related steps (more detailed) are here.

Although you're not connecting to a physical device, it is apparently also possible to do so over the network without using USB.  Instructions for that are here.