xfrm: replay: Fix ESN wrap around for GSO

When using GSO it can happen that the wrong seq_hi is used for the last
packets before the wrap around. This can lead to double usage of a
sequence number. To avoid this, we should serialize this last GSO
packet.

Fixes: d7dbefc4

 ("xfrm: Add xfrm_replay_overflow functions for offloading")
Co-developed-by: Steffen Klassert <steffen.klassert@secunet.com>
Signed-off-by: Christian Langrock <christian.langrock@secunet.com>
Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>