kernel/time/Kconfig expects that NR_CPUS is defined.

This fixes the following config warning:
"kernel/time/Kconfig:163:warning: range is invalid"

Follow 4cbbbb43 ("microblaze: Fix missing NR_CPUS in menuconfig")
Signed-off-by: NTobias Klauser <tklauser@distanz.ch>
Acked-by: NLey Foon Tan <lftan@altera.com>

This patch adds Makefile and Kconfig files required for building a
nios2 kernel.
Signed-off-by: NLey Foon Tan <lftan@altera.com>