Where did you get a 130% smithing potion? I can easily get that high with potions and enhanced gear, but I have never, ever seen a potion that high even with perked out 100 alchemy. Is it an exploit?
No exploit! Make a set of fortify alchemy items (hat, gloves, ring, necklace) all with +29% fortify alchemy enchantments and then make a smithing potion. It should be 130%.
You can make fortify enchanting potions that do +32% fortify enchanting which you'll need to make those +29% alchemy items.
It's a bit tedious to do all of this. I think I first got my enchanting and smithing levels really high (with the right perks) and enchanted a set of alchemy gear that did +27% alchemy per item. With that alchemy gear I created +31% fortify enchanting potions, and then I used
those potions to make +29% alchemy items, which I then used to make +32% enchanting potions and +130% smithing potions. With a similar set of smithing gear (+29% on each of the four items) and +130% smithing potions I smithed my ebony bow up to 606 damage (while wearing fortify archery armour and jewelry). That damage will go higher because my archery level isn't 100 yet, it's something like 85.
Anyway, you don't need any fortify restoration nonsense to achieve this.