These are my results for running iperf on the EVM :-

root@am335x-evm:~# iperf -c daedsw
------------------------------------------------------------
Client connecting to daedsw, TCP port 5001
TCP window size: 16.0 KByte (default)
------------------------------------------------------------
[  3] local 172.17.1.125 port 56845 connected with 172.17.10.41 port 5001
[ ID] Interval       Transfer     Bandwidth
[  3]  0.0-10.0 sec    314 MBytes    264 Mbits/sec
During this, top shows the CPU is maxed out :-
 
Mem: 251196K used, 2756K free, 0K shrd, 4488K buff, 220296K cached
CPU:   0% usr  51% sys   0% nic   0% idle   0% io   0% irq  47% sirq
Load average: 0.08 0.05 0.05 2/78 2399
  PID  PPID USER     STAT   VSZ %MEM %CPU COMMAND
 2397  2317 root     S    19100   8%  99% iperf -c daedsw
So the ethernet is running at GB speeds although the CPU isn't powerful enough to run at the theoretical 112 MB/s but still achieves a pretty respectable 31MB/s.
NB The CPU has to generate the TCP headers but I only saw a marginal improvement when using UDP transfers.
David