...
This is also known as the 2MSL state because the value should be twice the maximum segment lifetime on the network. See RFC 793 for further details.
How to Disable TCP Chimney Offload
TCP Chimney Offload is a networking technology that helps transfer the workload from the CPU to a network adapter during network data transfer. In Windows Server 2008, TCP Chimney Offload enables the Windows networking subsystem to offload the processing of a TCP/IP connection to a network adapter that includes special support for TCP/IP offload processing.
Please review - Information about the TCP Chimney Offload for detailed explanation of what the TCP Chimney Offload is and instructions (including an option to run a wizard) to guide you through this change.
Related KB - Increasing Windows TCP socket limits