Theoretically, yeah. Though at 320Mhz, with only 2.4ghz wireless, even with two cores, I doubt it's going to get anywhere near the throughput to fill the gigabit connection.

Yeah, I’m not entirely sure what use cases there are which include both an ESP32 and gigabit networking.

About the only one I can think of is connectivity in electronically noisy situations. It's a lot easier to find gigabit sfp modules for linking with fiber than it is to find 100 mbit modules.