kbuild: fix UML build error with CONFIG_GCC_PLUGINS

UML fails to build with CONFIG_GCC_PLUGINS=y.

$ make -s ARCH=um mrproper
$ make -s ARCH=um allmodconfig
$ make ARCH=um
  UPD     include/generated/uapi/linux/version.h
  WRAP    arch/x86/include/generated/uapi/asm/bpf_perf_event.h
  WRAP    arch/x86/include/generated/uapi/asm/poll.h
  WRAP    arch/x86/include/generated/asm/dma-contiguous.h
  WRAP    arch/x86/include/generated/asm/early_ioremap.h
  WRAP    arch/x86/include/generated/asm/export.h
  WRAP    arch/x86/include/generated/asm/mcs_spinlock.h
  WRAP    arch/x86/include/generated/asm/mm-arch-hooks.h
  SYSTBL  arch/x86/include/generated/asm/syscalls_32.h
  SYSHDR  arch/x86/include/generated/asm/unistd_32_ia32.h
  SYSHDR  arch/x86/include/generated/asm/unistd_64_x32.h
  SYSTBL  arch/x86/include/generated/asm/syscalls_64.h
  SYSHDR  arch/x86/include/generated/uapi/asm/unistd_32.h
  SYSHDR  arch/x86/include/generated/uapi/asm/unistd_64.h
  SYSHDR  arch/x86/include/generated/uapi/asm/unistd_x32.h
  HOSTCC  scripts/unifdef
  CC      arch/x86/um/user-offsets.s
cc1: error: cannot load plugin ./scripts/gcc-plugins/cyc_complexity_plugin.so
./scripts/gcc-plugins/cyc_complexity_plugin.so: cannot open shared object file: No such file or directory
cc1: error: cannot load plugin ./scripts/gcc-plugins/structleak_plugin.so
./scripts/gcc-plugins/structleak_plugin.so: cannot open shared object file: No such file or directory
cc1: error: cannot load plugin ./scripts/gcc-plugins/latent_entropy_plugin.so
./scripts/gcc-plugins/latent_entropy_plugin.so: cannot open shared object file: No such file or directory
cc1: error: cannot load plugin ./scripts/gcc-plugins/randomize_layout_plugin.so
./scripts/gcc-plugins/randomize_layout_plugin.so: cannot open shared object file: No such file or directory
make[1]: *** [scripts/Makefile.build;119: arch/x86/um/user-offsets.s] Error 1
make: *** [arch/um/Makefile;152: arch/x86/um/user-offsets.s] Error 2

Reorder the preparation stage (with cleanups) to make sure gcc-plugins
is built before descending to arch/x86/um/.

Fixes: 6b90bd4b

 ("GCC plugin infrastructure")
Reported-by: kbuild test robot <lkp@intel.com>
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>