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Receiving ACK with a valid SYN cookie, cookie_v4_check() allocates struct
request_sock and then can allocate inet_rsk(req)->ireq_opt. After that,
tcp_v4_syn_recv_sock() allocates struct sock and copies ireq_opt to
inet_sk(sk)->inet_opt. Normally, tcp_v4_syn_recv_sock() inserts the full
socket into ehash and sets NULL to ireq_opt. Otherwise,
tcp_v4_syn_recv_sock() has to reset inet_opt by NULL and free the full
socket.

The commit 01770a16 ("tcp: fix race condition when creating child
sockets from syncookies") added a new path, in which more than one cores
create full sockets for the same SYN cookie. Currently, the core which
loses the race frees the full socket without resetting inet_opt, resulting
in that both sock_put() and reqsk_put() call kfree() for the same memory:

  sock_put
    sk_free
      __sk_free
        sk_destruct
          __sk_destruct
            sk->sk_destruct/inet_sock_destruct
              kfree(rcu_dereference_protected(...