net: sched: move frag check and tc_skb_cb update out of handle_fragments

This patch has no functional changes and just moves frag check and
tc_skb_cb update out of handle_fragments, to make it easier to move
the duplicate code from handle_fragments() into nf_conntrack_ovs later.

Signed-off-by: Xin Long <lucien.xin@gmail.com>
Reviewed-by: Simon Horman <simon.horman@corigine.com>
Acked-by: Florian Westphal <fw@strlen.de>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>