HAL_ETH_RxLinkCallback: Buffer Dropped
What are the configuration set for the macros ipconfigETHERNET_DRIVER_FILTERS_FRAME_TYPES and ipconfigETHERNET_DRIVER_FILTERS_PACKETS? Do you see any changes/improvements when you disable both?
Also, you can check for the reason for buffer drop by putting breakpoints in those break statements inside the prvAcceptPacket call; that will give you more information on why those packets are dropped.