Вторая строка не только не нужна - она вредна.
И вообще правила составлял человек без воображения.
*nat
:PREROUTING ACCEPT [0:0]
:INPUT ACCEPT [0:0]
:OUTPUT ACCEPT [0:0]
:POSTROUTING ACCEPT [0:0]
-A PREROUTING -m state --state INVALID -j DROP
-A PREROUTING -m state --state RELATED,ESTABLISHED -j ACCEPT
-A PREROUTING -i eth1 -p tcp -m tcp --dport XXX -j DNAT --to-destination 192.168.5.52:YYY
-A PREROUTING -s 192.168.5.0/24 ! -d 192.168.5.0/24 -i eth0 -p tcp -m tcp --dport 80 -j REDIRECT --to-ports 3128
-A POSTROUTING -s 192.168.5.0/24 ! -d 192.168.5.0/24 -o eth1 -j SNAT --to-source $EXT_ip
COMMIT
*filter
:INPUT DROP [2382155:305167208]
:FORWARD DROP [2857410:1198086582]
:OUTPUT ACCEPT [902261:130447531]
-A INPUT -m state --state RELATED,ESTABLISHED,DNAT -j ACCEPT
-A INPUT -i lo -j ACCEPT
-A INPUT -s 192.168.5.0/24 -i eth0 -j ACCEPT
-A FORWARD -m state --state RELATED,ESTABLISHED -j ACCEPT
-A FORWARD -i eth0 -o eth1 -p tcp -m tcp -m multiport --dports 53,123,443 -j ACCEPT
-A FORWARD -i eth0 -o eth1 -p udp -m udp -m multiport --dports 53,123 -j ACCEPT
COMMIT
YYY не обязательно должно быть равно XXX.