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It really depends on your RDBMS as well, since mySQL supports functions that easily allow for you to capture just the data you want, while MSSQL requires you to just about pull back the whole recordset and then selectively retrieve a subset (the size of the pagination) from it.

For example, MSSQL 2012 finally introduced the standards-compliant FETCH and OFFSET keywords, so you could do something like

SELECT

field1,

field2,

field3

FROM table

WHERE

this=that

ORDER BY primaryKey

OFFSET 5 ROWS

FETCH NEXT 5 ROW ONLY

Since ordering by primaryKey (assume 1, 2, 3, 4, etc)  This would return the record starting at 6 and give you 5 records worth (to ID 10).

That way CF can just send the RDBMS system the offset (what page you're on) and the fetch size (the amount of records per page).  Then it's just a case of math to determine the text of "Next X records", etc.