> I'm not sure how many packets your cards can put into ipintrq in one 
quoted text
> int. 3000 might still be not enough. watch net.inet.ip.ifq.*, 
> especially len. teh question is wether you see bursts or constant 
> pressure.

Relating about that, I see:

$ sysctl net.inet.ip.ifq
net.inet.ip.ifq.len=0
net.inet.ip.ifq.maxlen=1024
net.inet.ip.ifq.drops=130998

?What's about net.inet.ip.ifq.len value? ?Is it this '0' a wrong value?

Note that net.inet.ip.ifq.maxlen=1024 means that I've 4 NICs (em 
(4)based) in this box.