FreeBSDでEtherIPをやる方法です。
ifconfig_DEFAULT="inet6 accept_rtadv"
cloned_interfaces="gif0 bridge0"
ifconfig_gif0="inet6 tunnel <source-address> <remote-address> mtu 1500 link0 up"
ifconfig_bridge0="mtu 1500 addm gif0 addm em0 up"
ifconfig_em0="-rxcsum -txcsum -lro -rxcsum6 -txcsum6 up"
sysrc pf_enable=yes
pf_enable="yes"
scrub out on gif0 inet proto tcp max-mss 1404
scrub in on gif0 inet proto tcp max-mss 1404