Easy, Sonore xxxRendu. They only do Ethernet-2-USB and are ROON READY. I think they invented the steamer Ethernet-2-USB field. They are very active on Computer Audiophile forum, see @Barrows and @Vortecjr.
https://audiophilestyle.com/forums/forum/24-sonore-sponsored/
You can even get a fibre optical network setup with the Sonore line rather cheaply (a few hundred $$), though the last few centimeters will be USB and not fibre. Why is fibre cool? It cannot carry audio noise, unlike RJ45 and USB.
The only DAC I know of that directly supports fibre input is the Lumin X1. You spend a few hundred on a network switch that supports fibre and then connect a noiseless fibre cable from the switch to the Lumin DAC/streamer.
In the future, more DACs will support the fibre like Lumin X1 already does.