kbuild: split out *.mod out of {single,multi}-used-m rules

Currently, *.mod is created as a side-effect of obj-m.

Split out *.mod as a dedicated build rule, which allows to unify
the %.c -> %.o rule, and remove the single-used-m rule.

This also makes the incremental build of allmodconfig faster because
it saves $(NM) invocation when there is no change in the module.

Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>