FYI. Yes the Interniche TCP/IP stack does support and handle fragmented packets. Bear in mind it's all handled in software. Basically the stack interacts with the MAC driver such that incoming packets are just shoved into buffers in memory. Then the stack can operate on them as it pleases.
The only thing implemented in gateware is potentially the MAC and optionally you can implement a hardware checksum for the stack to improve performance.
Obviously the main benefit you're going to get from TCP is a guarantee that your data will be delivered. If you're going to use UDP then you'll have to implement your own handshaking to make sure the packet gets to it's destination.
Jake