default or selected kernelversion does not have config value CONFIG_SGI_IOC3_ETH_HW_TX_CSUM.
Result is shown for kernelversion 5.4.123

Transmit hardware checksums

configname: CONFIG_SGI_IOC3_ETH_HW_TX_CSUM

Linux Kernel Configuration
└─>Networking support
└─>Ethernet (10 or 100Mbit)
└─>Transmit hardware checksums
In linux kernel since version 2.6.12  
The SGI IOC3 network adapter supports TCP and UDP checksums in
hardware to offload processing of these checksums from the CPU. At
the moment only acceleration of IPv4 is supported. This option
enables offloading for checksums on transmit. If unsure, say Y.