I re-enabled the setting:
#define ipconfigETHERNET_DRIVER_FILTERS_PACKETS (1)
In /portable/NetworkInterface/Zynq/x_emacpsif_dma.c
I changed the line to:
if( ( pxIPHeader->usFragmentOffset & ipFRAGMENT_OFFSET_BIT_MASK ) != 0U )
and pings now work with the setting above.
Glad we were able to discover this bug.