On the UC540, you will need to remove the FW and remove NAT. On the SA520, you will need to add static routes for voice, data, and the CUE subnet. On the SA520, you will also need to configure the optional port for WAN, setup the WAN configuration to be load balancing. Then, go into protocol bindings and select the traffic for the voice and cue subnets to use WAN 1 and for the data subnets to use WAN 2. I would recommend reading the admin guide for setuping up dual wans and protocol binding to give you some ideas on how to do this.
Yes, you should be to have the SIP trunk on the optional port as well.
Alternatively, you could setup the UC to have an IP on the data subnet and turn off dhcp for data. Then, you could plug in the SA LAN port to a UC500 LAN port (might need to change the smart port role to switch when you do that on the UC, I haven't tried this particular config but know it will work). Change the IP of the UC500 data LAN to be a static IP on the SA LAN. Add routes in the SA to go to the voice and CUE subnets through the data IP of the UC.
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