net: Move fou_build_header into fou.c and refactor

Move fou_build_header out of ip_tunnel.c and into fou.c splitting
it up into fou_build_header, gue_build_header, and fou_build_udp.
This allows for other users for TX of FOU or GUE. Change ip_tunnel_encap
to call fou_build_header or gue_build_header based on the tunnel
encapsulation type. Similarly, added fou_encap_hlen and gue_encap_hlen
functions which are called by ip_encap_hlen. New net/fou.h has
prototypes and defines for this.

Added NET_FOU_IP_TUNNELS configuration. When this is set, IP tunnels
can use FOU/GUE and fou module is also selected.

Signed-off-by: Tom Herbert <therbert@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>