xfrm: Add xfrm_replay_overflow functions for offloading

This patch adds functions that handles IPsec sequence
numbers for GSO segments and TSO offloading. We need
to calculate and update the sequence numbers based
on the segments that GSO/TSO will generate. We need
this to keep software and hardware sequence number
counter in sync.

Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>