after a while of suffering from fps drops and stutters i have finally found a way to reduce it and make the game playable again, im playing on gtx1650ti i5 10300h 32gb ram.
So to the actual fix:
ScreenMode = MaximizedWindow was only working when changed from .ini file tho, mostly the maximizedwindow it was saying exclusivefullscreen while ingame i had borderless on so i had to manually change it
there is a file that actually saves ur graphics settings PATH TO IT IS: C:\Users[username]\AppData\LocalLow\Eleventh Hour Games\Last Epoch
open it and copy my settings:
ConfigVersion = 3
MasterQuality = Low
TerrainQuality = VeryLow
ShadowQuality = VeryLow
DetailShadows = false
HBAO Quality = VeryLow
SetHX = VeryLow
Reflections = VeryLow
ScreenSpaceReflections = VeryLow
GrassDensity = Off
antialiasingMode = OFF
ColorGradingIntensity = VeryLow
vertical Sync = Off
StreamerMode = false
LimitForegroundFPS = false
MaxForegroundFPS = 144
LimitBackgroundFPS = false
MaxBackgroundFPS = 60
SelectedMonitor = 0
ScreenMode = MaximizedWindow
Resolution = 1920x1080
LimitMenuFPS = false
MaxMenuFPS = 60
VFXLightsQuality = VeryLow
U can set master quality to normal or high if u want better textures also change the resolution according to ur actual screen resolution, now to more fps fixes
Remember to update ur graphics card to the latest version also update your VC_redist
Nvidia settings: turn off smooth motion, make sure shader cache is set to 100gb
steam: go to last epoch properties in your steam library and make sure game recording is off cuz that eats fps if its on, then u can also add launch options: -high -USEALLAVAILABLECORES
high makes ur game run on high priority than other apps
USEALLAVAILABLECORES it is self explanatory
make sure to turn off other apps that u dont need while playing and make sure u restart your pc after those tweaks and let me know if it worked.
if i helped it would mean alot if u can help ur little fella with any mtx since we cant really buy stuff in steam here 
its totaly optional my contact in discord is: dakill123 or dm here u can also dm me to ask about performance stuff Enjoy and hope i helped
In my case setting VFXLightsQuality = VeryLow is what fixed my fps