System :: dsl.config

Is the dsl.config file in usable for the 2.4.26 kernel as well as the 2.4.31 kernel? If not where is the config file for compiling the 2.4.26 kernel? Likewise the patch file in the directory with the dsl.config file.

I need to be able to recompile the 2.4.26 kernel for DSL.

No, you should use the files in kernelsource.dsl (not really the full source)
It is of course up to you, but I modified the knoppix patch to not force gcc 2.95, as the kernel compiles just fine with 3.3.4 too, and is a little more efficient then.
I'm using the .config from knoppix 3.4. This seems to work fine with 2.4.26 and 2.4.31
These are different .configs, though.  

BTW in case: not a good idea to trust modules running on a kernel if they weren't compiled against kernel sources with the exact matching .config and same gcc etc.

So compiling with a newer gcc is fine provided you don't want to load any modules built with gcc-295, like the ones in the repo should be.

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