[NET]: Add generic segmentation offload

This patch adds the infrastructure for generic segmentation offload.
The idea is to tap into the potential savings of TSO without hardware
support by postponing the allocation of segmented skb's until just
before the entry point into the NIC driver.

The same structure can be used to support software IPv6 TSO, as well as
UFO and segmentation offload for other relevant protocols, e.g., DCCP.

Signed-off-by: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: David S. Miller <davem@davemloft.net>