can: dev: move skb related into seperate file

This patch moves the skb related code of the CAN device infrastructure into a
separate file.

Reviewed-by: Vincent Mailhol <mailhol.vincent@wanadoo.fr>
Link: https://lore.kernel.org/r/20210111141930.693847-6-mkl@pengutronix.de
Signed-off-by: Marc Kleine-Budde <mkl@pengutronix.de>