net/mlx5e: Introduce TIR create/destroy API in rx_res

Take TIR control operations in rx_res into functions.
This is in preparation to supporting on-demand TIR operations in
downstream patches.

Signed-off-by: Tariq Toukan <tariqt@nvidia.com>
Reviewed-by: Maxim Mikityanskiy <maximmi@nvidia.com>
Signed-off-by: Saeed Mahameed <saeedm@nvidia.com>