Check Point calls elephant flows "heavy connections" and introduced many new tools and techniques to help deal with them in R80.20, if you search for "heavy connections" in SecureKnowledge you can read about them. I don't think the Gaia kernel version (3.10 vs. 2.6.18) will make a difference in this particular area (unless there are some new NIC offload capabilities or something) but I could be wrong.
All vendors have issues with elephant flows due to a more or less immutable rule: All the packets of a single connection (TCP or UDP) can only be handled by one core (whether it is a SND/IRQ or Firewall Worker), so in the case of an elephant flow all those packets will hit a single core and cannot be spread around to different cores to relieve the load. Connections already using that saturated Firewall worker are trapped on the same core with the elephant flow and cannot be shed to another core (this may change with USFW though), but new connections will "run away" from the saturated core via the Dynamic Dispatcher.
Trying to spread the packets for a single elephant flow connection around to multiple cores raises the specter of out-of-order delivery, which if it happens will cause TCP to sharply curtail its send rate due to the congestion/problems it is seeing in the network flow and is an unmitigated disaster from a performance perspective.
Should this single-core limitation per connection ever be lifted, there would need to be some kind of reordering mechanism on the firewall to ensure packets are delivered in order. However doing so would bottleneck the flow of a connection's packets down to the speed of the slowest or most congested core handling packets for that connection, as packets that have already been inspected and are ready for transmission get held/queued waiting for earlier packets to clear inspection on the slowest or most congested core.
By default starting in R80.20 Check Point tried to reorder UDP packets being held by the firewall (simi_reorder_hold_udp_on_f2v) and would simply drop the entire contents of the queue if it overflowed. This caused problems at several sites after they upgraded and is a cautionary tale about attempting something like this. You can read about it here:
https://community.checkpoint.com/t5/Enterprise-Appliances-and-Gaia/Message-seen-on-var-log-messages-...
This is a very tough problem and not specific only to Check Point.
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