Addendum
There is a relatively simple server-based way of avoiding difficulties with incompatible system versions et cetera. It could possibly be of some interest.
I tested the following between a System 7.5.3 PowerBook 540 and a Windows XP PC. It ought to work with a System 7.6.1 Power Macintosh 8100 and a MacOS X 10.7.4 iMac as well.
a) Download and install Microsoft Personal Web Server 1.0 for Macintosh onto the 8100. If the 8100 does not have a direct Internet connection, carry out the download on another computer, and then try to transfer the hqx file (as it is) on a CD-R (burn at a low speed) or a 1.44 MB floppy (use StuffIt Expander to decode the hqx on the 8100). Do not change or add anything after the installation; just leave the files as they are.
http://support.microsoft.com/kb/164571
b) Drag a compressed example archive (we can call it example_file.sit) to the folder My Personal Web Site (there are other files inside this folder; do not worry about them). Ensure that the compression format is compatible with a decompression tool on the receiving computer.
c) Many people have access to a router (wired or wireless) with a built-in Ethernet switch (usually something like four LAN ports). If applicable, disconnect any incoming Internet (the WAN port). If possible/necessary, switch off the wireless (see the router manual for details about this).
d) Switch off both computers (and the router).
e) Connect an AAUI to RJ-45 transceiver (such as the aforementioned Apple Ethernet Twisted-Pair Transceiver) to the AAUI port of the 8100.
f) Connect an Ethernet cable from the transceiver to the first LAN port of the router.
g) Connect an Ethernet cable from the second LAN port of the router to the iMac.
h) Switch on the router.
i) Start the computers.
j) The TCP/IP control panel on the 8100 is set to connect via Ethernet. DHCP Server is used in this case.
k) Open the Microsoft Personal Web Server control panel.
l) Click on the Start button.
m) Wait (can take a while).
n) Notice the exact address at My URL (under Monitor Web Site). Could be something like http://192.168.1.2 (depends on the router).
o) Launch a web browser on the iMac (I did the testing on the PC with Firefox and Safari).
p) Enter the exact address (see n above) in the browser's address field (http://192.168.1.2 in my example). Press Return. A standard web page should appear. Disregard this page for now.
q) Add the exact file name (example_file.sit) to the address shown in the field. The result would be http://192.168.1.2/example_file.sit in my case. Press Return.
r) The file should start to download to the modern computer.
All the above is intended for a local connection only (otherwise security settings become of importance), and should be considered purely experimental. There are further possibilities (including an FTP plug-in), but it also makes everything more complicated. I have not tested the behaviour with large files or with various files types. Sometimes the server may crash. If so, try a restart. Make sure that you have backup copies of important files already at the 8100 before you begin.
Good luck!
Jan