Great to see TOE support getting reviewed.
Some general stuff:
* Use linux indentation style (Documentation/Codingstyle)
Tabs are 8 characters, and thus indentations are also 8
characters. You are using 4 spaces.
* Don't use // for comments
* All patches must have Signed-off-by:
Chelsio Communications would like to announce the availability of its
TCP offload (TOE) support for Linux under the GPL. This is code
developed by us over the past couple of years and has been in production
for over a year. The code, architecture description, and some papers
comparing TOE