* [Cherry-pick] Apply IOU to test_parallel_executor_seresnext_base_gpu (#43812)
1. Fix the conflict between #43812 and current release/2.3 branch
2. test_parallel_executor_seresnext_base_gpu failed on 2 P100 GPUs with `470.82` driver.

The PR: https://github.com/PaddlePaddle/Paddle/pull/24651 seems causes new random failure of unit test test_parallel_executor_seresnext_base_cpu. The reason is that smaller batch size causes random optimization of neural network. I distinguished cpu/gpu batch size to fix the unittest.

* increase test_parallel_executor_seresnext time limit
test=develop

* split test_parallel_executor_seresnext
test=develop

* temporally disable reduce_and_allreduce test because of the random failure.
test=develop

* split gpu and cpu
test=develop