net: tcp: move GRO/GSO functions to tcp_offload

Would be good to make things explicit and move those functions to
a new file called tcp_offload.c, thus make this similar to tcpv6_offload.c.
While moving all related functions into tcp_offload.c, we can also
make some of them static, since they are only used there. Also, add
an explicit registration function.

Suggested-by: Eric Dumazet <eric.dumazet@gmail.com>
Signed-off-by: Daniel Borkmann <dborkman@redhat.com>
Acked-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>