Not to pile on here, but SMBv1 does not handle latency in excess of what is typically encountered on a LAN very well. Quoted from the second edition of my book:
Special Case: CIFS/SMB Performance over VPN
The well-known CIFS/SMB (Common Internet File System/Server Message Block)
protocol frequently experiences degraded performance in the context of a site-to-site or
Remote Access VPN, but probably not for the reason you think. Commonly used for
mounting drive shares (among other functions) in Microsoft Windows networks,
CIFS/SMB version 1 was originally intended and optimized for use in a low-latency
LAN environment. Part of this optimization was the requirement that for every certain
amount of data sent (called an Application Block Size which ranges between 4KBytes-
64Kbytes), an acknowledgement must be received from the peer before any more data
can be sent. Note that this peer acknowledgement requirement is part of CIFS/SMB
itself, and completely unrelated to the underlying transport protocol such as TCP window
sizes or ACKs. The Network File System (NFS) protocol was also originally designed to
run across a LAN with assumed low latency.
While this performance limitation of CIFS/SMB version 1 is not directly related to
the use of a VPN, the networks employed by a VPN such as the Internet tend to have
significantly higher latency than LAN or private WAN connections. There could be an
impressive 10Gbit of Internet bandwidth between two sites on the Internet, but if the
latency is 100ms or greater, CIFS performance across the VPN (or even in the clear) will
be dismal no matter what you do.
While there is really no firewall tuning we can perform to improve this situation,
there is something you can do: Try to force the systems involved to utilize SMB version
2.1 or higher which supports pipelining; many very old Windows systems still default to
SMBv1. While the peer acknowledgement requirement still exists in SMB version 2.1
and later, pipelining allows multiple Application Blocks to be in transit between the
peers simultaneously instead of just one block at a time. Ensuring the use of SMB
version 2.1 or higher can provide dramatic CIFS/SMB performance improvements across
a VPN or any other network with high latency.