The immediate answer to your question is, Google for "delaware incorporate", and look at the ads. I think we used Agents and Corporations, Inc., who were the cheapest at the time.

IIRC, to incorporate in Delaware, you pay ~$100 for a filing fee. Since you don't live in Delaware, you're also required to have a Registered Agent in the state, which also costs money and is built into the fee structure for whichever company incorporates you. If you just pick the cheapest turnkey incorporation service off Google, you're probably not going to beat the cost trying to DIY.

To answer some questions you didn't ask:

Are you sure you want a C corp? C corps can be liable for corporate taxes. If you're a 2-person shop, C corp status probably isn't what you want; you don't care about having a board of directors, and you want pass-through taxation. What you want instead is an LLC, which requires less paperwork but still provides you with limited liability, a tax ID, and an entity that can invoice and be invoiced.

Are you sure you want Delaware? You probably do, if only to save time and energy thinking about it. There's a NV vs. DE debate with alleged tax advantages for NV, but if you're concerned about startup costs, DE is probably the cheapest and most hassle-free. For instance, we looked in to incorporating in NY or IL (our home states), but both required us to run an ad in the paper announcing ourselves!

LOL.

The optimal way for you to become a corporation is to change your status from natural person to legal person (and that leads to a possible immortality, isn't that cool?)

haha; okay I meant, how do I form a Deleware C Corporation :-)

Seriously, if you want to save like, $100 and waste a lot of time — then go to http://www.corp.delaware.gov/howtoform.shtml and read all you can find.

Though beware that you will anyway need registered agent services, which range from $50 to $300 annually.

Also forming corporation does not end with incorporation, it only starts with it. You will have to meet all the regulations, like having some paperwork done; accounting and annual reports + franchise tax, etc.

But first — ask yourself — why do you need to incorporate right now, what advantages are looking for? Are you ready for some disadvantages?

People sue each other for the silliest reasons these days. I'm creating a MMORPG for the iPhone. Suppose one person says something mean to another person (MySpace Fiasco) or someone gets too addicted to the game (EverQuest / WOW), I don't want to get personally sued (and in this current time, people sue each other for trivial reasons) -- so it's about protection.