Go to network/firewall and around middle they are there. Set soft offload, should rise througjput 2-3x, set hardware offload for wire speed (or if no cange problem is in other subsystem)
Make sure settings are reset, at speed test both cpu cores utilization, try enabling offloading etc.
Try iperf3 test on old and new firmware to compare
If your WAN connection is PPPoE then someone had posted similar case recently, you should check that post too (he turned on Receive Packet Steering (RPS) to mitigate the issue)