Please, please, please forget you ever heard of watts per gallon.
It was a reasonable rule of thumb when T12 florescent cool whites were all one could get, but isn't even accurate for T8 and no where near useful for any other lamp configuration.
A single T5HO 54 watt lamp with a high quality reflector can produce more plant usable light than six 32 watt T8 lamps.
Four horizontally mounted spiral fluorescent bulbs at 23 watt each will give you moderate to high light on a 24 inch wide, 12 inch tall tank and low to moderate on a 16" tall tank. The differences in depend on substrate depth and the quality of the bulb itself.
Vertical mounting of spiral florescent bulbs provides more light as the heat from the bulb warms the glass and gas in the upper spirals and the ballast which makes the lamp work more efficiently. Up to the point where you burn up the bulb.
If you read the lighting posts on The PlantedTank.net, check out Hoppy's sticky on lighting.
Hoppy and I disagree about some points since he's not tested some of the newer technology, but it is the single best aquarium lighting reference on the web.