We had the same issue that lasted 2 years. Nearly brought our whole business to its knees. Our network is fully routed with no bridges. Support couldn't find the issue and gave us ZERO help. We tried everything from net installing all routers on our network to putting extreme firewall policies on pl...
Are you using masq or src-nat to nat your users ?
Don't use just masq. When you get a many pppoe disconnecting the firewall has to remove all connections causing high CPU.