A codificação de um sistema operacional está fora de questão, a menos que você tenha uma equipe de bons desenvolvedores com um grande orçamento e muito tempo.
Usando distros do Linux, o MS embedded ou o MS normal OS é o caminho a percorrer. Aqui está um pouco informação:
Veja uma lista de algumas distros com suporte ao modo de quiosque.
Porteus kiosk
The mini distro Porteus has a dedicated mod to support kiosk mode. Provides options to customize as need on first boot.
Instant WebKiosk
Boots from USB key and browser only.
Can Bike OS
Puppy based live-CD OS with a web browser and little else.
SanicKiosk
Turn-key web kiosk designed for public libraries, city government, health clinics, and other institutions in need of public information stations. It is intended for easy installation and administration by users with minimal technical knowledge.
Ubuntu Guest login
Normal Ubuntu installation allows guest access from the login prompt. A perfect solution for kiosks. Login into guest mode with restricted permissions but non-restricted browser. Works from USB too.
Scientific Linux 6 and CentOS 6
Both the distros can be configured into kiosk-mode automatically by running this script.
Webconverger (Unconfigured edition)
Runs from USB, easy management console, highly secure, privacy conscious & fool-proof. No vendor lock-in, malware-free & firewall included. The Unconfigured offering is perfectly usable and free of cost.
justbrowsing
A bootable Linux “Live CD” that does not make any changes to the existing operating system on the computer. You can use the browser of your choice. Bundled webapps include a calculator, text editor, timer and more. Settings can be saved to a USB drive.
Construindo o KIOSK com o Ubuntu
Configure um quiosque no Windows 10 Pro, Enterprise ou Education