docs: networking: convert ip-sysctl.txt to ReST

- add SPDX header;
- adjust titles and chapters, adding proper markups;
- mark code blocks and literals as such;
- mark lists as such;
- mark tables as such;
- use footnote markup;
- adjust identation, whitespaces and blank lines;
- add to networking/index.rst.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>
Signed-off-by: David S. Miller <davem@davemloft.net>
diff --git a/net/Kconfig b/net/Kconfig
index df8d8c9..8b1f858 100644
--- a/net/Kconfig
+++ b/net/Kconfig
@@ -86,7 +86,7 @@
 	  "Sysctl support" below, you can change various aspects of the
 	  behavior of the TCP/IP code by writing to the (virtual) files in
 	  /proc/sys/net/ipv4/*; the options are explained in the file
-	  <file:Documentation/networking/ip-sysctl.txt>.
+	  <file:Documentation/networking/ip-sysctl.rst>.
 
 	  Short answer: say Y.