The fact that you are asking for a sanity check (unless you meant that as a hyperbole) suggests that there is a problem or pressing issue that you are trying to resolve. This forum can be very helpful in that regard.
On the specific question of whether your DS is smart or gifted, I imagine that it would be impossible to ascertain based on an online post, even by a professional. Sometimes it is really clear whether a child is gifted but when there are not unequivocally obvious signs, you need an IQ test or equivalent. GEs are kind of meaningless, particular in the context of at-level testing. I remember all my kids testing at absurdly high GE levels, which in no way reflect their actual readiness to be at that level. Again, you need an IQ test or equivalent. This does not mean that your DS can't be gifted, simply that you don't have enough information in his case. You mentioned that your DS is about two years ahead in math after two years of daily 30-minute instruction. Perhaps you can request testing by your district for possible subject acceleration? In our district, they use a proprietary cognitive math ability assessment on kids who passed curriculum based assessments in order to determine acceleration. This has the added benefit of differentiating between hardworking high achieving kids from mathematically gifted high achieving kids.
