Path of Exile 2 – FPS Drops When Using Specific Skills (GPU Usage Decrease)

[System Specs]

CPU: 12th Gen Intel(R) Core(TM) i5-12400F (12CPUs) ~2.5GHz
GPU: RTX 3060 Ti
RAM: 32GB
OS: Windows 11 Ver.24H2
Game Settings: All set to the lowest, but no improvement
[Issue Details]
I am experiencing severe FPS drops and a decrease in GPU usage when using certain skills, especially rapid-firing bow skills (e.g., Crossbow Shot, AP Rounds, Rapid Shot).
However, grenade-based skills, shotgun-type skills, and Galvanic Shards skills work fine without FPS drops.

During these FPS drops:

CPU usage remains unchanged.
Lowering all graphics settings does not improve performance.
[Troubleshooting Steps Taken]
✅ Adjusted graphics settings (set everything to the lowest)
✅ Switched between DirectX 11 / DirectX 12
✅ Changed between windowed mode and fullscreen
✅ Set power plan to “High Performance”
✅ Deleted shader cache + verified game files
✅ Updated / reinstalled GPU drivers
✅ Adjusted Windows game optimization settings
✅ Checked in-game FPS limit settings

Despite trying all of the above, the issue persists.

If anyone else is experiencing the same issue or has a solution, I would appreciate any insights!
Also, if this is an optimization issue, I hope the developers can address it soon.

I have no idea how they implemented the upscaling because even though I change the settings it's as if nothing is actually applied.