tcp: gro: add checksuming helpers

skb with CHECKSUM_NONE cant currently be handled by GRO, and
we notice this deep in GRO stack in tcp[46]_gro_receive()

But there are cases where GRO can be a benefit, even with a lack
of checksums.

This preliminary work is needed to add GRO support
to tunnels.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>