net: create tcp_gro_header_pull helper function

Pull the code out of tcp_gro_receive in order to access the tcp header
from tcp4/6_gro_receive.

Acked-by: Paolo Abeni <pabeni@redhat.com>
Reviewed-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: Felix Fietkau <nbd@nbd.name>
Reviewed-by: David Ahern <dsahern@kernel.org>
Reviewed-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: Paolo Abeni <pabeni@redhat.com>