mt7981-wo-firmware is not included yet in official build and must be pushed manually to router /lib/firmware/mediatek/mt7981_wo.bin from git01.mediatek.com
Then
echo 'options mt7915e wed_enable=Y' >> /etc/modules.conf
After reboot wireless offload works

[    6.456486] mt7986-wmac 18000000.wifi: attaching wed device 0 version 2
[    6.611231] platform 15010000.wed: MTK WED WO Firmware Version: DEV_000000, Build Time: 20221208202138
[    6.620535] platform 15010000.wed: MTK WED WO Chip ID 00 Region 3

bridger package should be mandatory when wireless offload (WED) is in use .It's responsible for offloading local wired host tcp session to wireless clients and when You enable hw NAT you will get WAN-WLAN offload.

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