smp.h: move !SMP version of on_each_cpu() out-of-line

All of the other non-trivial !SMP versions of functions in smp.h are
out-of-line in up.c.  Move on_each_cpu() there as well.

This allows us to get rid of the #include <linux/irqflags.h>.  The
drawback is that this makes both the x86_64 and i386 defconfig !SMP
kernels about 200 bytes larger each.

Signed-off-by: David Daney <david.daney@cavium.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>