sctp: Add GSO support

SCTP has this pecualiarity that its packets cannot be just segmented to
(P)MTU. Its chunks must be contained in IP segments, padding respected.
So we can't just generate a big skb, set gso_size to the fragmentation
point and deliver it to IP layer.

This patch takes a different approach. SCTP will now build a skb as it
would be if it was received using GRO. That is, there will be a cover
skb with protocol headers and children ones containing the actual
segments, already segmented to a way that respects SCTP RFCs.

With that, we can tell skb_segment() to just split based on frag_list,
trusting its sizes are already in accordance.

This way SCTP can benefit from GSO and instead of passing several
packets through the stack, it can pass a single large packet.

v2:
- Added support for receiving GSO frames, as requested by Dave Miller.
- Clear skb->cb if packet is GSO (otherwise it's not used by SCTP)
- Added heuristics similar to what we have in TCP for not generating
  single GSO packets...