diff --git a/include/linux/netdev_features.h b/include/linux/netdev_features.h
index 4b19c544c59a..34d050bb1ae6 100644
--- a/include/linux/netdev_features.h
+++ b/include/linux/netdev_features.h
@@ -53,8 +53,9 @@ enum {
 	NETIF_F_GSO_ESP_BIT,		/* ... ESP with TSO */
 	NETIF_F_GSO_UDP_BIT,		/* ... UFO, deprecated except tuntap */
 	NETIF_F_GSO_UDP_L4_BIT,		/* ... UDP payload GSO (not UFO) */
+	NETIF_F_GSO_FRAGLIST_BIT,		/* ... Fraglist GSO */
 	/**/NETIF_F_GSO_LAST =		/* last bit, see GSO_MASK */
-		NETIF_F_GSO_UDP_L4_BIT,
+		NETIF_F_GSO_FRAGLIST_BIT,
 
 	NETIF_F_FCOE_CRC_BIT,		/* FCoE CRC32 */
 	NETIF_F_SCTP_CRC_BIT,		/* SCTP checksum offload */
@@ -80,6 +81,7 @@ enum {
 
 	NETIF_F_GRO_HW_BIT,		/* Hardware Generic receive offload */
 	NETIF_F_HW_TLS_RECORD_BIT,	/* Offload TLS record */
+	NETIF_F_GRO_FRAGLIST_BIT,	/* Fraglist GRO */
 
 	/*
 	 * Add your fresh new feature above and remember to update
@@ -150,6 +152,8 @@ enum {
 #define NETIF_F_GSO_UDP_L4	__NETIF_F(GSO_UDP_L4)
 #define NETIF_F_HW_TLS_TX	__NETIF_F(HW_TLS_TX)
 #define NETIF_F_HW_TLS_RX	__NETIF_F(HW_TLS_RX)
+#define NETIF_F_GRO_FRAGLIST	__NETIF_F(GRO_FRAGLIST)
+#define NETIF_F_GSO_FRAGLIST	__NETIF_F(GSO_FRAGLIST)
 
 /* Finds the next feature with the highest number of the range of start till 0.
  */
@@ -226,6 +230,9 @@ static inline int find_next_netdev_feature(u64 feature, unsigned long start)
 /* changeable features with no special hardware requirements */
 #define NETIF_F_SOFT_FEATURES	(NETIF_F_GSO | NETIF_F_GRO)
 
+/* Changeable features with no special hardware requirements that defaults to off. */
+#define NETIF_F_SOFT_FEATURES_OFF	NETIF_F_GRO_FRAGLIST
+
 #define NETIF_F_VLAN_FEATURES	(NETIF_F_HW_VLAN_CTAG_FILTER | \
 				 NETIF_F_HW_VLAN_CTAG_RX | \
 				 NETIF_F_HW_VLAN_CTAG_TX | \
diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index 78e9c6c1b131..20445f94eb1c 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -2326,7 +2326,8 @@ struct napi_gro_cb {
 	/* Number of gro_receive callbacks this packet already went through */
 	u8 recursion_counter:4;
 
-	/* 1 bit hole */
+	/* GRO is done by frag_list pointer chaining. */
+	u8	is_flist:1;
 
 	/* used to support CHECKSUM_COMPLETE for tunneling protocols */
 	__wsum	csum;
@@ -2694,6 +2695,7 @@ struct net_device *dev_get_by_napi_id(unsigned int napi_id);
 int netdev_get_name(struct net *net, char *name, int ifindex);
 int dev_restart(struct net_device *dev);
 int skb_gro_receive(struct sk_buff *p, struct sk_buff *skb);
+int skb_gro_receive_list(struct sk_buff *p, struct sk_buff *skb);
 
 static inline unsigned int skb_gro_offset(const struct sk_buff *skb)
 {
@@ -4570,6 +4572,7 @@ static inline bool net_gso_ok(netdev_features_t features, int gso_type)
 	BUILD_BUG_ON(SKB_GSO_ESP != (NETIF_F_GSO_ESP >> NETIF_F_GSO_SHIFT));
 	BUILD_BUG_ON(SKB_GSO_UDP != (NETIF_F_GSO_UDP >> NETIF_F_GSO_SHIFT));
 	BUILD_BUG_ON(SKB_GSO_UDP_L4 != (NETIF_F_GSO_UDP_L4 >> NETIF_F_GSO_SHIFT));
+	BUILD_BUG_ON(SKB_GSO_FRAGLIST != (NETIF_F_GSO_FRAGLIST >> NETIF_F_GSO_SHIFT));
 
 	return (features & feature) == feature;
 }
diff --git a/include/linux/skbuff.h b/include/linux/skbuff.h
index 26beae7db264..3d13a4b717e9 100644
--- a/include/linux/skbuff.h
+++ b/include/linux/skbuff.h
@@ -592,6 +592,8 @@ enum {
 	SKB_GSO_UDP = 1 << 16,
 
 	SKB_GSO_UDP_L4 = 1 << 17,
+
+	SKB_GSO_FRAGLIST = 1 << 18,
 };
 
 #if BITS_PER_LONG > 32
@@ -3533,6 +3535,8 @@ void skb_scrub_packet(struct sk_buff *skb, bool xnet);
 bool skb_gso_validate_network_len(const struct sk_buff *skb, unsigned int mtu);
 bool skb_gso_validate_mac_len(const struct sk_buff *skb, unsigned int len);
 struct sk_buff *skb_segment(struct sk_buff *skb, netdev_features_t features);
+struct sk_buff *skb_segment_list(struct sk_buff *skb, netdev_features_t features,
+				 unsigned int offset);
 struct sk_buff *skb_vlan_untag(struct sk_buff *skb);
 int skb_ensure_writable(struct sk_buff *skb, int write_len);
 int __skb_vlan_pop(struct sk_buff *skb, u16 *vlan_tci);
diff --git a/include/net/udp.h b/include/net/udp.h
index bad74f780831..44e0e52b585c 100644
--- a/include/net/udp.h
+++ b/include/net/udp.h
@@ -167,7 +167,7 @@ typedef struct sock *(*udp_lookup_t)(struct sk_buff *skb, __be16 sport,
 				     __be16 dport);
 
 struct sk_buff *udp_gro_receive(struct list_head *head, struct sk_buff *skb,
-				struct udphdr *uh, udp_lookup_t lookup);
+				struct udphdr *uh, struct sock *sk);
 int udp_gro_complete(struct sk_buff *skb, int nhoff, udp_lookup_t lookup);
 
 struct sk_buff *__udp_gso_segment(struct sk_buff *gso_skb,
diff --git a/net/core/dev.c b/net/core/dev.c
index c806b078097b..ce8900dbd9ea 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -3249,7 +3249,7 @@ struct sk_buff *__skb_gso_segment(struct sk_buff *skb,
 
 	segs = skb_mac_gso_segment(skb, features);
 
-	if (unlikely(skb_needs_check(skb, tx_path) && !IS_ERR(segs)))
+	if (segs != skb && unlikely(skb_needs_check(skb, tx_path) && !IS_ERR(segs)))
 		skb_warn_bad_offload(skb);
 
 	return segs;
@@ -9283,7 +9283,7 @@ int register_netdevice(struct net_device *dev)
 	/* Transfer changeable features to wanted_features and enable
 	 * software offloads (GSO and GRO).
 	 */
-	dev->hw_features |= NETIF_F_SOFT_FEATURES;
+	dev->hw_features |= (NETIF_F_SOFT_FEATURES | NETIF_F_SOFT_FEATURES_OFF);
 	dev->features |= NETIF_F_SOFT_FEATURES;
 
 	if (dev->netdev_ops->ndo_udp_tunnel_add) {
diff --git a/net/core/skbuff.c b/net/core/skbuff.c
index 48a7029529c9..864cb9e9622f 100644
--- a/net/core/skbuff.c
+++ b/net/core/skbuff.c
@@ -3639,6 +3639,97 @@ static inline skb_frag_t skb_head_frag_to_page_desc(struct sk_buff *frag_skb)
 	return head_frag;
 }
 
+struct sk_buff *skb_segment_list(struct sk_buff *skb,
+				 netdev_features_t features,
+				 unsigned int offset)
+{
+	struct sk_buff *list_skb = skb_shinfo(skb)->frag_list;
+	unsigned int tnl_hlen = skb_tnl_header_len(skb);
+	unsigned int delta_truesize = 0;
+	unsigned int delta_len = 0;
+	struct sk_buff *tail = NULL;
+	struct sk_buff *nskb;
+
+	skb_push(skb, -skb_network_offset(skb) + offset);
+
+	skb_shinfo(skb)->frag_list = NULL;
+
+	do {
+		nskb = list_skb;
+		list_skb = list_skb->next;
+
+		if (!tail)
+			skb->next = nskb;
+		else
+			tail->next = nskb;
+
+		tail = nskb;
+
+		delta_len += nskb->len;
+		delta_truesize += nskb->truesize;
+
+		skb_push(nskb, -skb_network_offset(nskb) + offset);
+
+		 __copy_skb_header(nskb, skb);
+
+		skb_headers_offset_update(nskb, skb_headroom(nskb) - skb_headroom(skb));
+		skb_copy_from_linear_data_offset(skb, -tnl_hlen,
+						 nskb->data - tnl_hlen,
+						 offset + tnl_hlen);
+
+		if (skb_needs_linearize(nskb, features) &&
+		    __skb_linearize(nskb))
+			goto err_linearize;
+
+	} while (list_skb);
+
+	skb->truesize = skb->truesize - delta_truesize;
+	skb->data_len = skb->data_len - delta_len;
+	skb->len = skb->len - delta_len;
+
+	skb_gso_reset(skb);
+
+	skb->prev = tail;
+
+	if (skb_needs_linearize(skb, features) &&
+	    __skb_linearize(skb))
+		goto err_linearize;
+
+	skb_get(skb);
+
+	return skb;
+
+err_linearize:
+	kfree_skb_list(skb->next);
+	skb->next = NULL;
+	return ERR_PTR(-ENOMEM);
+}
+EXPORT_SYMBOL_GPL(skb_segment_list);
+
+int skb_gro_receive_list(struct sk_buff *p, struct sk_buff *skb)
+{
+	if (unlikely(p->len + skb->len >= 65536))
+		return -E2BIG;
+
+	if (NAPI_GRO_CB(p)->last == p)
+		skb_shinfo(p)->frag_list = skb;
+	else
+		NAPI_GRO_CB(p)->last->next = skb;
+
+	skb_pull(skb, skb_gro_offset(skb));
+
+	NAPI_GRO_CB(p)->last = skb;
+	NAPI_GRO_CB(p)->count++;
+	p->data_len += skb->len;
+	p->truesize += skb->truesize;
+	p->len += skb->len;
+
+	NAPI_GRO_CB(skb)->same_flow = 1;
+
+	return 0;
+}
+EXPORT_SYMBOL_GPL(skb_gro_receive_list);
+
 /**
  *	skb_segment - Perform protocol segmentation on skb.
  *	@head_skb: buffer to segment
diff --git a/net/ethtool/common.c b/net/ethtool/common.c
index e621b1694d2f..c7b8956c3827 100644
--- a/net/ethtool/common.c
+++ b/net/ethtool/common.c
@@ -59,6 +59,7 @@ const char netdev_features_strings[NETDEV_FEATURE_COUNT][ETH_GSTRING_LEN] = {
 	[NETIF_F_HW_TLS_RECORD_BIT] =	"tls-hw-record",
 	[NETIF_F_HW_TLS_TX_BIT] =	 "tls-hw-tx-offload",
 	[NETIF_F_HW_TLS_RX_BIT] =	 "tls-hw-rx-offload",
+	[NETIF_F_GRO_FRAGLIST_BIT] =	 "rx-gro-list",
 };
 
 const char
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index b25e42100ceb..1a98583a79f4 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -184,6 +184,20 @@ out_unlock:
 }
 EXPORT_SYMBOL(skb_udp_tunnel_segment);
 
+static struct sk_buff *__udp_gso_segment_list(struct sk_buff *skb,
+					      netdev_features_t features)
+{
+	unsigned int mss = skb_shinfo(skb)->gso_size;
+
+	skb = skb_segment_list(skb, features, skb_mac_header_len(skb));
+	if (IS_ERR(skb))
+		return skb;
+
+	udp_hdr(skb)->len = htons(sizeof(struct udphdr) + mss);
+
+	return skb;
+}
+
 struct sk_buff *__udp_gso_segment(struct sk_buff *gso_skb,
 				  netdev_features_t features)
 {
@@ -196,6 +210,9 @@ struct sk_buff *__udp_gso_segment(struct sk_buff *gso_skb,
 	__sum16 check;
 	__be16 newlen;
 
+	if (skb_shinfo(gso_skb)->gso_type & SKB_GSO_FRAGLIST)
+		return __udp_gso_segment_list(gso_skb, features);
+
 	mss = skb_shinfo(gso_skb)->gso_size;
 	if (gso_skb->len <= sizeof(*uh) + mss)
 		return ERR_PTR(-EINVAL);
@@ -354,6 +371,7 @@ static struct sk_buff *udp_gro_receive_segment(struct list_head *head,
 	struct udphdr *uh2;
 	struct sk_buff *p;
 	unsigned int ulen;
+	int ret = 0;
 
 	/* requires non zero csum, for symmetry with GSO */
 	if (!uh->check) {
@@ -369,7 +387,6 @@ static struct sk_buff *udp_gro_receive_segment(struct list_head *head,
 	}
 	/* pull encapsulating udp header */
 	skb_gro_pull(skb, sizeof(struct udphdr));
-	skb_gro_postpull_rcsum(skb, uh, sizeof(struct udphdr));
 
 	list_for_each_entry(p, head, list) {
 		if (!NAPI_GRO_CB(p)->same_flow)
@@ -383,14 +400,40 @@ static struct sk_buff *udp_gro_receive_segment(struct list_head *head,
 			continue;
 		}
 
+		if (NAPI_GRO_CB(skb)->is_flist != NAPI_GRO_CB(p)->is_flist) {
+			NAPI_GRO_CB(skb)->flush = 1;
+			return p;
+		}
+
 		/* Terminate the flow on len mismatch or if it grow "too much".
 		 * Under small packet flood GRO count could elsewhere grow a lot
 		 * leading to excessive truesize values.
 		 * On len mismatch merge the first packet shorter than gso_size,
 		 * otherwise complete the GRO packet.
 		 */
-		if (ulen > ntohs(uh2->len) || skb_gro_receive(p, skb) ||
-		    ulen != ntohs(uh2->len) ||
+		if (ulen > ntohs(uh2->len)) {
+			pp = p;
+		} else {
+			if (NAPI_GRO_CB(skb)->is_flist) {
+				if (!pskb_may_pull(skb, skb_gro_offset(skb))) {
+					NAPI_GRO_CB(skb)->flush = 1;
+					return NULL;
+				}
+				if ((skb->ip_summed != p->ip_summed) ||
+				    (skb->csum_level != p->csum_level)) {
+					NAPI_GRO_CB(skb)->flush = 1;
+					return NULL;
+				}
+				ret = skb_gro_receive_list(p, skb);
+			} else {
+				skb_gro_postpull_rcsum(skb, uh,
+						       sizeof(struct udphdr));
+
+				ret = skb_gro_receive(p, skb);
+			}
+		}
+
+		if (ret || ulen != ntohs(uh2->len) ||
 		    NAPI_GRO_CB(p)->count >= UDP_GRO_CNT_MAX)
 			pp = p;
 
@@ -401,36 +444,29 @@ static struct sk_buff *udp_gro_receive_segment(struct list_head *head,
 	return NULL;
 }
 
-INDIRECT_CALLABLE_DECLARE(struct sock *udp6_lib_lookup_skb(struct sk_buff *skb,
-						   __be16 sport, __be16 dport));
 struct sk_buff *udp_gro_receive(struct list_head *head, struct sk_buff *skb,
-				struct udphdr *uh, udp_lookup_t lookup)
+				struct udphdr *uh, struct sock *sk)
 {
 	struct sk_buff *pp = NULL;
 	struct sk_buff *p;
 	struct udphdr *uh2;
 	unsigned int off = skb_gro_offset(skb);
 	int flush = 1;
-	struct sock *sk;
 
-	rcu_read_lock();
-	sk = INDIRECT_CALL_INET(lookup, udp6_lib_lookup_skb,
-				udp4_lib_lookup_skb, skb, uh->source, uh->dest);
-	if (!sk)
-		goto out_unlock;
+	if (skb->dev->features & NETIF_F_GRO_FRAGLIST)
+		NAPI_GRO_CB(skb)->is_flist = sk ? !udp_sk(sk)->gro_enabled: 1;
 
-	if (udp_sk(sk)->gro_enabled) {
+	if ((sk && udp_sk(sk)->gro_enabled) || NAPI_GRO_CB(skb)->is_flist) {
 		pp = call_gro_receive(udp_gro_receive_segment, head, skb);
-		rcu_read_unlock();
 		return pp;
 	}
 
-	if (NAPI_GRO_CB(skb)->encap_mark ||
+	if (!sk || NAPI_GRO_CB(skb)->encap_mark ||
 	    (skb->ip_summed != CHECKSUM_PARTIAL &&
 	     NAPI_GRO_CB(skb)->csum_cnt == 0 &&
 	     !NAPI_GRO_CB(skb)->csum_valid) ||
 	    !udp_sk(sk)->gro_receive)
-		goto out_unlock;
+		goto out;
 
 	/* mark that this skb passed once through the tunnel gro layer */
 	NAPI_GRO_CB(skb)->encap_mark = 1;
@@ -457,8 +493,7 @@ struct sk_buff *udp_gro_receive(struct list_head *head, struct sk_buff *skb,
 	skb_gro_postpull_rcsum(skb, uh, sizeof(struct udphdr));
 	pp = call_gro_receive_sk(udp_sk(sk)->gro_receive, sk, head, skb);
 
-out_unlock:
-	rcu_read_unlock();
+out:
 	skb_gro_flush_final(skb, pp, flush);
 	return pp;
 }
@@ -468,8 +503,10 @@ INDIRECT_CALLABLE_SCOPE
 struct sk_buff *udp4_gro_receive(struct list_head *head, struct sk_buff *skb)
 {
 	struct udphdr *uh = udp_gro_udphdr(skb);
+	struct sk_buff *pp;
+	struct sock *sk;
 
-	if (unlikely(!uh) || !static_branch_unlikely(&udp_encap_needed_key))
+	if (unlikely(!uh))
 		goto flush;
 
 	/* Don't bother verifying checksum if we're going to flush anyway. */
@@ -484,7 +521,11 @@ struct sk_buff *udp4_gro_receive(struct list_head *head, struct sk_buff *skb)
 					     inet_gro_compute_pseudo);
 skip:
 	NAPI_GRO_CB(skb)->is_ipv6 = 0;
-	return udp_gro_receive(head, skb, uh, udp4_lib_lookup_skb);
+	rcu_read_lock();
+	sk = static_branch_unlikely(&udp_encap_needed_key) ? udp4_lib_lookup_skb(skb, uh->source, uh->dest) : NULL;
+	pp = udp_gro_receive(head, skb, uh, sk);
+	rcu_read_unlock();
+	return pp;
 
 flush:
 	NAPI_GRO_CB(skb)->flush = 1;
@@ -517,9 +558,7 @@ int udp_gro_complete(struct sk_buff *skb, int nhoff,
 	rcu_read_lock();
 	sk = INDIRECT_CALL_INET(lookup, udp6_lib_lookup_skb,
 				udp4_lib_lookup_skb, skb, uh->source, uh->dest);
-	if (sk && udp_sk(sk)->gro_enabled) {
-		err = udp_gro_complete_segment(skb);
-	} else if (sk && udp_sk(sk)->gro_complete) {
+	if (sk && udp_sk(sk)->gro_complete) {
 		skb_shinfo(skb)->gso_type = uh->check ? SKB_GSO_UDP_TUNNEL_CSUM
 					: SKB_GSO_UDP_TUNNEL;
 
@@ -529,6 +568,8 @@ int udp_gro_complete(struct sk_buff *skb, int nhoff,
 		skb->encapsulation = 1;
 		err = udp_sk(sk)->gro_complete(sk, skb,
 				nhoff + sizeof(struct udphdr));
+	} else {
+		err = udp_gro_complete_segment(skb);
 	}
 	rcu_read_unlock();
 
@@ -544,6 +585,23 @@ INDIRECT_CALLABLE_SCOPE int udp4_gro_complete(struct sk_buff *skb, int nhoff)
 	const struct iphdr *iph = ip_hdr(skb);
 	struct udphdr *uh = (struct udphdr *)(skb->data + nhoff);
 
+	if (NAPI_GRO_CB(skb)->is_flist) {
+		uh->len = htons(skb->len - nhoff);
+
+		skb_shinfo(skb)->gso_type |= (SKB_GSO_FRAGLIST|SKB_GSO_UDP_L4);
+		skb_shinfo(skb)->gso_segs = NAPI_GRO_CB(skb)->count;
+
+		if (skb->ip_summed == CHECKSUM_UNNECESSARY) {
+			if (skb->csum_level < SKB_MAX_CSUM_LEVEL)
+				skb->csum_level++;
+		} else {
+			skb->ip_summed = CHECKSUM_UNNECESSARY;
+			skb->csum_level = 0;
+		}
+
+		return 0;
+	}
+
 	if (uh->check)
 		uh->check = ~udp_v4_check(skb->len - nhoff, iph->saddr,
 					  iph->daddr, 0);
diff --git a/net/ipv6/udp_offload.c b/net/ipv6/udp_offload.c
index f0d5fc27d0b5..584157a07759 100644
--- a/net/ipv6/udp_offload.c
+++ b/net/ipv6/udp_offload.c
@@ -115,8 +115,10 @@ INDIRECT_CALLABLE_SCOPE
 struct sk_buff *udp6_gro_receive(struct list_head *head, struct sk_buff *skb)
 {
 	struct udphdr *uh = udp_gro_udphdr(skb);
+	struct sk_buff *pp;
+	struct sock *sk;
 
-	if (unlikely(!uh) || !static_branch_unlikely(&udpv6_encap_needed_key))
+	if (unlikely(!uh))
 		goto flush;
 
 	/* Don't bother verifying checksum if we're going to flush anyway. */
@@ -132,7 +134,11 @@ struct sk_buff *udp6_gro_receive(struct list_head *head, struct sk_buff *skb)
 
 skip:
 	NAPI_GRO_CB(skb)->is_ipv6 = 1;
-	return udp_gro_receive(head, skb, uh, udp6_lib_lookup_skb);
+	rcu_read_lock();
+	sk = static_branch_unlikely(&udpv6_encap_needed_key) ? udp6_lib_lookup_skb(skb, uh->source, uh->dest) : NULL;
+	pp = udp_gro_receive(head, skb, uh, sk);
+	rcu_read_unlock();
+	return pp;
 
 flush:
 	NAPI_GRO_CB(skb)->flush = 1;
@@ -144,6 +150,23 @@ INDIRECT_CALLABLE_SCOPE int udp6_gro_complete(struct sk_buff *skb, int nhoff)
 	const struct ipv6hdr *ipv6h = ipv6_hdr(skb);
 	struct udphdr *uh = (struct udphdr *)(skb->data + nhoff);
 
+	if (NAPI_GRO_CB(skb)->is_flist) {
+		uh->len = htons(skb->len - nhoff);
+
+		skb_shinfo(skb)->gso_type |= (SKB_GSO_FRAGLIST|SKB_GSO_UDP_L4);
+		skb_shinfo(skb)->gso_segs = NAPI_GRO_CB(skb)->count;
+
+		if (skb->ip_summed == CHECKSUM_UNNECESSARY) {
+			if (skb->csum_level < SKB_MAX_CSUM_LEVEL)
+				skb->csum_level++;
+		} else {
+			skb->ip_summed = CHECKSUM_UNNECESSARY;
+			skb->csum_level = 0;
+		}
+
+		return 0;
+	}
+
 	if (uh->check)
 		uh->check = ~udp_v6_check(skb->len - nhoff, &ipv6h->saddr,
 					  &ipv6h->daddr, 0);