ARC: build: allow users to specify -mcpu

kernel build system used to add -mcpu for each ARC ISA as default.
These days there are versions and varaints of ARC HS cores some of which
have specific -mcpu options to fine tune / optimize generated code.

So allow users/external build systems to specify their own -mcpu

This will be used in future patches for HSDK-4xD board support which
uses specific -mcpu to utilize dual issue scheduling of the core.

Signed-off-by: Eugeniy Paltsev <Eugeniy.Paltsev@synopsys.com>
Signed-off-by: Vineet Gupta <vgupta@synopsys.com>
[abrodkin/vgupta: rewrote changelog]