net: udp4: move GSO functions to udp_offload

Similarly to TCP offloading and UDPv6 offloading, move all related
UDPv4 functions to udp_offload.c to make things more explicit. Also,
by this, we can make those functions static.

Signed-off-by: Daniel Borkmann <dborkman@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
diff --git a/net/ipv4/Makefile b/net/ipv4/Makefile
index 4d3e138..7fcf810 100644
--- a/net/ipv4/Makefile
+++ b/net/ipv4/Makefile
@@ -9,7 +9,7 @@
 	     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 \
 	     tcp_offload.o datagram.o raw.o udp.o udplite.o \
-	     arp.o icmp.o devinet.o af_inet.o  igmp.o \
+	     udp_offload.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