net: Add skb_gro_receive

This patch adds the helper skb_gro_receive to merge packets for
GRO.  The current method is to allocate a new header skb and then
chain the original packets to its frag_list.  This is done to
make it easier to integrate into the existing GSO framework.

In future as GSO is moved into the drivers, we can undo this and
simply chain the original packets together.

Signed-off-by: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: David S. Miller <davem@davemloft.net>