From the following context, what does mean this sentence
You can only work on so many things at a time
It sounds to me like
The size doesn't matter both when you work on so many things at a time and when you work on one thing at a time
which is contradictory. WIP in this context is work-in-progress.
You may be thinking that allocating your workload (your capacity) by WIP limits won’t fly because your work items aren’t all the same size. This is an area where size doesn’t really matter because you can only work on so many things at a time. It doesn’t matter how big or small something is when you can only truly focus on one thing at a time. It could be as small as a mouse or as big as an elephant (metaphorically speaking). When it’s done, you move on to the next thing.