net: move skb_gro_receive_list from udp to core

This helper function will be used for TCP fraglist GRO support

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>