Use software LRO

configname: CONFIG_IGB_LRO

Linux Kernel Configuration
└─>Device Drivers
└─>Network device support
└─>Ethernet (1000 Mbit)
└─>Use software LRO
In linux kernel since version 2.6.27 (release Date: 2008-10-09)  
Say Y here if you want to use large receive offload.

If in doubt, say N.