Makefile: move initial clang flag handling into scripts/Makefile.clang

With some of the changes we'd like to make to CROSS_COMPILE, the initial
block of clang flag handling which controls things like the target triple,
whether or not to use the integrated assembler and how to find GAS,
and erroring on unknown warnings is becoming unwieldy. Move it into its
own file under scripts/.

Reviewed-by: Nathan Chancellor <nathan@kernel.org>
Signed-off-by: Nick Desaulniers <ndesaulniers@google.com>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>