default or selected kernelversion does not have config value CONFIG_NET_DMA.
Result is shown for kernelversion 6.5.1

Network: TCP receive copy offload

modulename: iovlock.ko

and/or

user_dma.ko

configname: CONFIG_NET_DMA

Linux Kernel Configuration
└─>Device Drivers
└─>DMA Engine support
└─>Network: TCP receive copy offload
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
This enables the use of DMA engines in the network stack to
offload receive copy-to-user operations, freeing CPU cycles.

Say Y here if you enabled INTEL_IOATDMA or FSL_DMA, otherwise
say N.

source code:
drivers/dma/iovlock.c