Of course that following should be a route command
for every 44 net gateway
No...
A separate "interface Tunnel" command for every 44 net gateway, and a separate
route command for every subnet routed via those gateways.
In all, you will need 324 "interface Tunnel" commands (each with the 5
subcommands) and 512 "route" commands to describe the IPIP network as it is
today.
Your 1005 router has not enough memory capacity to hold all that.
I could understand you when you had a 3800 series or similar. But this one... really
no!
It has been end-of-life for over 10 years and it really is not up to par for this kind of
job.
(if any Cisco is, because this is a job not suited for general-purpose routers)
Rob