How to set up a firewall in debian (cheapest vps from infobox without kernel linking option)?

Question

Debian

You need to set up a firewall in debian (the cheapest VPS from infobox without the ability to link the kernel).
The mt_state module is not enabled in the kernel, rules like -A INPUT -i eth0 -p tcp --sport 1024:65535 --dport 22 -m state --state NEW,ESTABLISHED -j ACCEPT are faked through this
How to properly configure the firewall without this module ?
$ sudo cat /proc/version
Linux version 2.6.32-042stab081.3 ([email protected]) (gcc version 4.4.6 20120305 (Red Hat 4.4.6-4) (GCC)) #1 SMP Mon Sep 9 20:07:47 MSK 2013
$ sudo iptables -v
iptables v1.4.8: no command specified
Try `iptables -h' or 'iptables --help' for more information.