This will show the current setting:
sysctl net.inet.ip.intr_queue_maxlen
However, in largely loaded installations this may not be enough. Here is how to check.
sysctl net.inet.ip.intr_queue_drops
If the above shows values above 0, try changing net.inet.ip.intr_queue_maxlen *2.
For example:
sysctl net.inet.ip.intr_queue_maxlen=3000
Keep performing the above until you find the point where drops are eliminated, without any adverse effects.
Afterwards, edit /etc/sysctl.conf and add the value to it:
net.inet.ip.intr_queue_maxlen=3000