Separate exported includes out of flags

Exported includes have been maintained along with other C/C++ flags.
This makes dependencies unclear, and users have had to parse flags to
get exported directories. This separates exported includes and
exported flags, thus making data more structured and explicit.

Bug: 132818174
Test: m
Change-Id: I5c25ac2224988c4a67e4db6fd6e4d39090b74041