net/mlx5e: Fix the max MTU check in case of XDP

MLX5E_XDP_MAX_MTU was calculated incorrectly. It didn't account for
NET_IP_ALIGN and MLX5E_HW2SW_MTU, and it also misused MLX5_SKB_FRAG_SZ.
This commit fixes the calculations and adds a brief explanation for the
formula used.

Fixes: a26a5bdf ("net/mlx5e: Restrict the combination of large MTU and XDP")
Signed-off-by: Maxim Mikityanskiy <maximmi@mellanox.com>
Signed-off-by: Saeed Mahameed <saeedm@mellanox.com>