Which of the following has the ability to minimize CPU overhead?

Jumbo Frames increase the maximum transmission unit (MTU) size, which can reduce the number of frames processed and potentially improve throughput, but they are not primarily designed for direct CPU offloading like TOE.

Class of Service (CoS) is a Quality of Service (QoS) mechanism used to prioritize network traffic based on its importance, not to reduce CPU overhead.

A TCP Offload Engine (TOE) specifically minimizes CPU overhead by offloading the entire processing of the TCP/IP stack from the host's central processing unit to a dedicated processor on the network interface card. This allows the CPU to focus on application tasks rather than network communication, enhancing system performance.

VLANs (Virtual Local Area Networks) segment network traffic at Layer 2 to improve network management, security, and broadcast domain isolation, but they do not inherently minimize CPU overhead.