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>
diff --git a/net/ipv4/Makefile b/net/ipv4/Makefile
index 089cb9f..4d3e138 100644
--- a/net/ipv4/Makefile
+++ b/net/ipv4/Makefile
@@ -8,7 +8,7 @@
 	     inet_timewait_sock.o inet_connection_sock.o \
 	     tcp.o tcp_input.o tcp_output.o tcp_timer.o tcp_ipv4.o \
 	     tcp_minisocks.o tcp_cong.o tcp_metrics.o tcp_fastopen.o \
-	     datagram.o raw.o udp.o udplite.o \
+	     tcp_offload.o datagram.o raw.o udp.o udplite.o \
 	     arp.o icmp.o devinet.o af_inet.o  igmp.o \
 	     fib_frontend.o fib_semantics.o fib_trie.o \
 	     inet_fragment.o ping.o