There are two kinds of Chelsio cards. One kind is cheaper and supports only TSO/LRO offload, that is actually a lot. Other kind cost 2-3 times more, but also supports TCP (TOE) and iSCSI offload. I haven't yet experimented with recently implemented in FreeBSD iSCSI offload support, but as you can see from my BSDCan'2015 talk (http://www.bsdcan.org/2015/schedule/events/537.en.html) even with just TSO/LRO these cards can reach amazing speeds. TOE support additionally improves the situation up to the point when it is difficult to wish more -- 60Gbit/s and 1.24M IOPS.