Before the Solaris IPsec module can use the T2 cryptographic hardware it is necessary to obtain an n2cp activation file, n2cp.esa, as discussed here. This activation file can be obtained here. You can ensure you have the version of n2cp.esa that corresponds to the version of n2cp being used by using elfsign:
elfsign verify -e /platform/sun4v/kernel/drv/sparcv9/n2cp
For offloads to the hardware from kernel consumers, there is a notion of an offload threshold i.e. objects smaller than the threshold will be processed in software rather than hardware. This can be important for of-chip accelerator cards, where the offload costs can be sufficiently large to make it inefficient to process small objects using the hardware. By default, this threshold is set to 512-bytes. It can be modified by adding the following to /etc/system (reboot required):
set kcf:kcf_aes_threshold = 150
Similar thresholds exist for the other ciphers and can be adjusted in the same manner.
Useful info on how to maximize the performance of your 10GbE can be found here.