net: ip_tunnel: add header_ops for layer 3 devices

Some devices that take straight up layer 3 packets benefit from having a
shared header_ops so that AF_PACKET sockets can inject packets that are
recognized. This shared infrastructure will be used by other drivers
that currently can't inject packets using AF_PACKET. It also exposes the
parser function, as it is useful in standalone form too.

Signed-off-by: Jason A. Donenfeld <Jason@zx2c4.com>
Acked-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>