To do hardware iSCSI you will need a iSCSI-HBA which may or may not be a 10GBe adapter. But a regular 10GBe non-iSCSI HBA will not work.
Edward L. Haletky
VMware Communities User Moderator, VMware vExpert 2009
Author of the book 'VMWare ESX Server in the Enterprise: Planning and Securing Virtualization Servers', Copyright 2008 Pearson Education.
Blue Gears and SearchVMware Pro Blogs -- Top Virtualization Security Links -- Virtualization Security Round Table Podcast