The TCP protocol is a connection-oriented and reliable transport layer communication protocol which is widely used in network communication. With the rapid development and popular application of data center networks, high-throughput, low-latency, and multi-session network data processing has become an immediate need for network devices. If only a traditional software protocol stack is used for processing, it will occupy a large amount of CPU resources and affect network performance. To address the above issues, this paper proposes a double-queue storage structure for a 10G TCP/IP hardware offload engine based on FPGA. Furthermore, a TOE reception transmission delay theoretical analysis model for interaction with the application layer is proposed, so that the TOE can dynamically select the transmission channel based on the interaction results. After board-level verification, the TOE supports 1024 TCP sessions with a reception rate of 9.5 Gbps and a minimum transmission latency of 600 ns. When the TCP packet payload length is 1024 bytes, the latency performance of TOE’s double-queue storage structure improves by at least 55.3% compared to other hardware implementation approaches. When compared with software implementation approaches, the latency performance of TOE is only 3.2% of the software approaches.