percpu: reorganize include/linux/percpu-defs.h

Reorganize for better readability.

* Accessor definitions are collected into one place and SMP and UP now
  define them in the same order.

* Definitions are layered when possible - e.g. per_cpu() is now
  defined in terms of this_cpu_ptr().

* Rather pointless comment dropped.

* per_cpu(), __raw_get_cpu_var() and __get_cpu_var() are defined in a
  way which can be shared between SMP and UP and moved out of
  CONFIG_SMP blocks.

This patch doesn't introduce any functional difference.

Signed-off-by: Tejun Heo <tj@kernel.org>
Cc: Christoph Lameter <cl@linux-foundation.org>