net: frag helper functions for mem limit tracking

This change is primarily a preparation to ease the extension of memory
limit tracking.

The change does reduce the number atomic operation, during freeing of
a frag queue.  This does introduce a some performance improvement, as
these atomic operations are at the core of the performance problems
seen on NUMA systems.

Signed-off-by: Jesper Dangaard Brouer <brouer@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>