Welcome to the world of marketing vs engineering. The 300 number only represent a speed in some lab test that does not correspond to any real world installation.
What it really is a short hand representation of a complex list of data encoding, modulation and data streams. If you really want to see it search MCS index. It mostly represents a short hand for how data is placed into the wireless radio signal.
But because of how things really work no wireless can run that fast. The reason the router only has 100m ports is you will never get close to 100m on using a 300m wireless encoding scheme. Even using the most complex one there is for the 2.4g band that uses a number of 600 you still only get about 100m.
Wait, so there is no router capable of 300mbps ? -_-
Even using the most advance 802.11ac router and very rare 4 antenna network cards for your pc you will have a hard job getting 300m consistently.