ovl: refactor layer parsing helpers

In preparation for new mount options to add lowerdirs one by one,
generalize ovl_parse_param_upperdir() into helper ovl_parse_layer()
that will be used for parsing a single lower layers.

Suggested-by: Miklos Szeredi <miklos@szeredi.hu>
Link: https://lore.kernel.org/r/CAJfpegt7VC94KkRtb1dfHG8+4OzwPBLYqhtc8=QFUxpFJE+=RQ@mail.gmail.com/


Signed-off-by: Amir Goldstein <amir73il@gmail.com>