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All Intel NICs do TCP offload, they are quite widely used.

Do you have a source for more information? I know Intel NICs are mostly regarded pretty highly.

I don't know much about it, but it's briefly described here: https://www.intel.com/content/www/us/en/support/network-and-... (ctrl-f offload)

https://wiki.linuxfoundation.org/networking/toe suggests it's done mostly in closed-source firmware.