esp: Add gso handlers for esp4 and esp6

esp: Add gso handlers for esp4 and esp6

This patch extends the xfrm_type by an encap function pointer
and implements esp4_gso_encap and esp6_gso_encap. These functions
doing the basic esp encapsulation for a GSO packet. In case the
GSO packet needs to be segmented in software, we add gso_segment
functions. This codepath is going to be used on esp hardware
offloads.

Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>