net: add skb_pop_rcv_encapsulation

This function is used by UDP encapsulation protocols in RX when
crossing encapsulation boundary. If ip_summed is set to
CHECKSUM_UNNECESSARY and encapsulation is not set, change to
CHECKSUM_NONE since the checksum has not been validated within the
encapsulation. Clears csum_valid by the same rationale.

Signed-off-by: Tom Herbert <therbert@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>