net/macb: Offset first RX buffer by two bytes

Make the ethernet frame payload word-aligned, possibly making the
memcpy into the skb a bit faster. This will be even more important
after we eliminate the copy altogether.

Also eliminate the redundant RX_OFFSET constant -- it has the same
definition and purpose as NET_IP_ALIGN.

Signed-off-by: Havard Skinnemoen <havard@skinnemoen.net>
[nicolas.ferre@atmel.com: adapt to newer kernel]
Signed-off-by: Nicolas Ferre <nicolas.ferre@atmel.com>
Tested-by: Joachim Eastwood <manabian@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>