Neopixel crash with >75 pixels using ESP32 Core 3.0.x

[Nourbakhsh-Rad]

I am running into an issue where after upgrading the ESP32 package from 2.0.17 to 3.0.x, Neopixel sketches with an LED count of 76 or more get into a crash loop

I am using the Adafruit_NeoPixel 'simple.ino' sketch for testing

Board: ESP32 Dev Module (ESP32-devkitC-v4)
Hardware Configuration: ESP32 Dev Module
Version: v3.0.4
IDE Name: Arduino IDE 2.3.2
Operating System: Windows 10
Flash frequency: 80
PSRAM enabled: no
Upload speed: 921600

Note that, I am using the latest version of the Adafruit_NeoPixel library and the Arduino ESP32 core 3.0.4

when using ESP32 package 2.0.17 everything is ok
with ESP32 package 3.0.x and LED_COUNT <76 everything is also ok

Similar issue reported in #401 and #9903 and #9906, the full explanation about this problem is here