Now inet_gso_segment() is stackable, its relatively easy to
implement GSO/TSO support for IPIP

Performance results, when segmentation is done after tunnel
device (as no NIC is yet enabled for TSO IPIP support) :

Before patch :

lpq83:~# ./netperf -H 7.7.9.84 -Cc
MIGRATED TCP STREAM TEST from 0.0.0.0 (0.0.0.0) port 0 AF_INET to 7.7.9.84 () port 0 AF_INET
Recv   Send    Send                          Utilization       Service Demand
Socket Socket  Message  Elapsed              Send     Recv     Send    Recv
Size   Size    Size     Time     Throughput  local    remote   local   remote
bytes  bytes   bytes    secs.    10^6bits/s  % S      % S      us/KB   us/KB

 87380  16384  16384    10.00      3357.88   5.09     3.70     2.983   2.167

After patch :

lpq83:~# ./netperf -H 7.7.9.84 -Cc
MIGRATED TCP STREAM TEST from 0.0.0.0 (0.0.0.0) port 0 AF_INET to 7.7.9.84 () port 0 AF_INET
Recv   Send    Send                          Utilization       Service Demand
Socket Socket  Message  Elapsed              Send     Recv     Send    Recv
Size   Size    Size     Time     Throughput  local    remote   local   remote
bytes  bytes   bytes    secs.    10^6bits/s  % S      % S      us/KB   us/KB

 87380  16384  16384    10.00      7710.19   4.52     6.62     1.152   1.687
Signed-off-by: NEric Dumazet <edumazet@google.com>
Signed-off-by: NDavid S. Miller <davem@davemloft.net>

Similarly to TCP offloading and UDPv6 offloading, move all related
UDPv4 functions to udp_offload.c to make things more explicit. Also,
by this, we can make those functions static.
Signed-off-by: NDaniel Borkmann <dborkman@redhat.com>
Signed-off-by: NDavid S. Miller <davem@davemloft.net>