Creating an Offload Context Area
For each offload state object that it offloads from a state tree, an offload target must allocate an offload context area in which to store the offloaded state object. This context area can be in host memory or NIC memory.
In addition to the offloaded state object, an offload context area must also contain the following:
The handle that is specified in the NdisOffloadHandle member of the NDIS_MINIPORT_OFFLOAD_BLOCK_LIST structure that was originally associated with the state object
Any additional internal information that the offload target uses to keep track of the state object or associated resources