Your locally-connected 10G devices on the L3 switch ("East-west" traffic) will still communicate at the full 10G - Even if they are on different subnets, assuming your inter-VLAN routing is occurring inside the L3 switch (which is what you should do if you have one) - Only internet traffic ("North-south" traffic) will be limited to 1G.
With an Intel N200 I would expect it to saturate a 1G NIC with pure routing. If you're also doing NAT, it might come close too. But if you need PPPoE I think you may lose quite a bit of your 1G pipe.
When you say "coming from the ONU" - How are you planning to connect to the internet? Depending on your ISP and if your ONU is also a router, generally the possibilities are:
- Get a real public IP directly from DHCP when you plug an Ethernet into your ONU without doing any config
- Get a private IP (ex. 192.168.x.x) from your ONU's DHCP, then use PPPoE over that to get a real public IP
- Get a private IP but have the ability to create a static route in your ONU/ISP router to get return traffic back through your Opnsense
- Get a private IP and just do double-NAT
For a low-power mini PC, the worst option is PPPoE, for all the others I think you can get close to 1G.