We Run this on our HPC nodes which are 256GB memory, but we also use the same tuneables on 16GB and higher systems. These systems are 10Gb connected and do a great deal of NFS traffic.
Again, turn off tcp offload functions on your ethernet cards.
# Tuning from HPC nodes
net.ipv4.ipfrag_low_thresh = 262144
net.ipv4.ipfrag_high_thresh = 393216
sunrpc.tcp_slot_table_entries = 128
kernel.shmall = 20971520
kernel.sem = 250 32000 100 128
fs.aio-max-nr=3145728
net.ipv4.ip_local_port_range = 1024 65000
net.core.rmem_default = 4194304
net.core.rmem_max = 16777216
net.core.wmem_default = 4194304
net.core.wmem_max = 16777216
net.core.netdev_max_backlog=3000
net.ipv4.tcp_window_scaling=1
net.ipv4.tcp_rmem = 4096 87380 16777216
net.ipv4.tcp_wmem = 4096 65536 16777216
vm.page-cluster = 4000
vm.pagecache = 90
vm.min_free_kbytes = 200000
vm.swappiness = 0
vm.dirty_background_ratio = 10
vm.dirty_expire_centisecs = 4000
vm.dirty_ratio = 30
vm.dirty_writeback_centisecs = 1500
vm.vfs_cache_pressure = 10000