net: introduce include/net/rps.h

Move RPS related structures and helpers from include/linux/netdevice.h
and include/net/sock.h to a new include file.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Acked-by: Soheil Hassas Yeganeh <soheil@google.com>
Reviewed-by: David Ahern <dsahern@kernel.org>
Link: https://lore.kernel.org/r/20240306160031.874438-18-edumazet@google.com
Signed-off-by: Jakub Kicinski <kuba@kernel.org>