- You'll basically have an entire problem, of similar scope to designing and training the neural net, of feature extraction. Where I would start, if I were you, is in slicing and dicing the input text in a large number of ways, each one being a potential feature input along the lines of "this neuron signals 1.0 if 'price' and 'viagra' occur within 3 words of each other", and culling those according to best absolute correlation with spam identification.
- I'd start by taking my best 50 to 200 input feature neurons and hooking them up to a single output neuron (values trained for 1.0 = spam, -1.0 = not spam), i.e. a single-layer perceptron. I might try a multi-layer backpropagation net if that worked poorly, but wouldn't be holding my breath for great results.
Generally, my experience has led me to believe that neural networks will show mediocre performance at best in this task, and I'd definitely recommend something Bayesian as Chad Birch suggests, if this is something other than a toy problem for exploring neural nets.