net-sysctl: factor out cpumask parsing helper

Will be used by the following patch to avoid code
duplication. No functional changes intended.

The only difference is that now flow_limit_cpu_sysctl() will
always compute the flow limit mask on each read operation,
even when read() will not return any byte to user-space.

Note that the new helper is placed under a new #ifdef at
the file start to better fit the usage in the later patch

Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Reviewed-by: Simon Horman <simon.horman@corigine.com>
Reviewed-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>