net/mlx5: E-switch, add drop rule support to ingress ACL

Support inserting an ingress ACL drop rule on the uplink in
switchdev mode. This will be used by downstream patches to offload
active-backup lag mode. The drop rule (if created) is the first rule
in the ACL.

Signed-off-by: Mark Bloch <mbloch@nvidia.com>
Reviewed-by: Maor Gottlieb <maorg@nvidia.com>
Signed-off-by: Saeed Mahameed <saeedm@nvidia.com>