NetQueue takes advantage of the ability of some network adapters to deliver network traffic to the system in multiple receive queues that can be processed separately, allowing processing to be scaled to multiple CPUs, improving receive-side networking performance.
To use Rx queues effectively in the physical NICs by managing the vNIC and the VMkernel adapter filters, the NetQueue balancer in ESXi uses load balancing algorithms.
You can activate or deactivate different types of Rx queues. For more information, see the esxcli network nic queue loadbalancer set command in the ESXCLI Reference documentation.