net/socket: factor out helpers for memory and queue manipulation

Basic sock operations that udp code can use with its own
memory accounting schema. No functional change is introduced
in the existing APIs.

v4 -> v5:
  - avoid whitespace changes

v2 -> v4:
  - avoid exporting __sock_enqueue_skb

v1 -> v2:
  - avoid export sock_rmem_free

Acked-by: Hannes Frederic Sowa <hannes@stressinduktion.org>
Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Acked-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>