I'm not sure how many packets your cards can put into ipintrq in one 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.