if you are talking about 1gbps ethernet with 99% throughput you actually need highly specialized ip stack and drivers, zero copy drivers and stack, no latency FIQ based interrupts, carefully planned memory layout and DMA utilization -- based on my experience lwIP is getting messy when it comes to high throughput, low latency requirements. LSO/LRO support is a must (not implemented in lwIP)! Also there is a concern that superjumbo packets may not even fit in internal sram -- those can get till 64000 bytes, and you have 128kb sram for everything.
Personally, I would think twice to choose iMX53 for high speed gigaethernet design... there are specialized network processors out there that are optimized for such task. iMX53 is multimedia processor, and it's good at it.
P.S. i do have experience of designing high performance network devices for up to 10gbps throughput.
P.P.S. you do realize, that you will need external FEC/MDI -- iMX53 has only 10/100...