net: gro: fix a potential crash in skb_gro_reset_offset

Before accessing skb first fragment, better make sure there
is one.

This is probably not needed for old kernels, since an ethernet frame
cannot contain only an ethernet header, but the recent GRO addition
to tunnels makes this patch needed.

Also skb_gro_reset_offset() can be static, it actually allows
compiler to inline it.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Cc: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: David S. Miller <davem@davemloft.net>