A few methods are known for recycling electronic components and getting gold from them. In general reverse electroplating is most simple method for recycling gold and with the lowest costs. On the other hand this method is not efficient as some other methods especially recycling process with Aqua regia.
For recycling electronic components like CPU from personal computer or motherboard with reverse electroplating you will need simple battery charger, like one you use for charging battery for the car, a stainless steel plate, a carbon rod and few liters of commonly used and inexpensive chemicals. This method works well in the process of removing gold and collecting it on the one spot. Most important thing in using reverse electroplating is that it is not so dangerous process like recycling gold with Aqua regia. The chemicals you need to use are not as dangerous as the chemicals used to mix Aqua regia.
For those who want more effective and faster way to recycle gold there is Aqua regia. Recycling gold with Aqua regia is more efficient but it is more dangerous also. Aqua regia is combination of two strong acids which are capable to dissolve gold from other metals. While gold is dissolving in the solution there comes evaporation which is toxic and you should be extra careful not to breathe nearby.
These two methods are most common and you will probably choose one of them. There is also a way to melt raw material which is only effective if you have raw material all combined of metals and not plastic or some other stuff that could pollute gold alloy.