High-energy cosmic rays are one of the primary sources of information for scientists investigating the elementary properties of matter. The need to study cosmic rays, with energies thousands of times larger than those encountered in particle accelerators, led to the development of modern detection hardware and experimental methodologies. We present a low power, low complexity data acquisition (DAQ) system with 100 ps resolution, suitable for particle and radiation detection experiments. The system uses a Multiple-Time-over-Threshold (MToT) technique for the treatment of the output signal of Photo Multiplier Tubes (PMTs). The use of three thresholds compensates for the slewing effects and offers a more accurate measurement of the PMT pulses' width. For the evaluation of the pulse the system uses comparators and a Time-to-Digital (TDC) converter, whereas the pulses are time-stamped using the GPS signal.The prototype card is analyzed for its noise behavior and is tested to verify its performance. The system has been designed for the HEllenic LYceum Cosmic Observatories Network (HELYCON) Extensive Air Showers (EAS) detector.