I just tested a new snapshot build today (r18710-dc2da6a233, kernel 5.10.96). Things got worse:
-
With the now default firewall4, enabling HW flow offload breaks the firewall and all connected devices lose internet connectivity. Basically firewall4 is not able to recognize the flag
option flow_offloading_hw '1'
in the firewall config file. More details here. -
Redoing the build but selecting firewall3 instead, enabling HW flow offload now has no effect. I've monitored the CPU usage (medium/high) during a heavy download, and even with HW flow offload enabled the CPU usage is the same as disabled. With firewall3 and kernel 5.4 HW flow offload works perfectly and the CPU usage is minimum.
Once again rolled back to snapshot r18324-794e8123ce (kernel 5.4.162), the last snapshot build that has HW offload working and stable.