netfilter: x_tables: check for bogus target offset

We're currently asserting that targetoff + targetsize <= nextoff.

Extend it to also check that targetoff is >= sizeof(xt_entry).
Since this is generic code, add an argument pointing to the start of the
match/target, we can then derive the base structure size from the delta.

We also need the e->elems pointer in a followup change to validate matches.

Signed-off-by: Florian Westphal <fw@strlen.de>
Signed-off-by: Pablo Neira Ayuso <pablo@netfilter.org>