ipv4: gso: make inet_gso_segment() stackable

In order to support GSO on IPIP, we need to make
inet_gso_segment() stackable.

It should not assume network header starts right after mac
header.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>