ipip: add GSO/TSO support

Now inet_gso_segment() is stackable, its relatively easy to
implement GSO/TSO support for IPIP

Performance results, when segmentation is done after tunnel
device (as no NIC is yet enabled for TSO IPIP support) :

Before patch :

lpq83:~# ./netperf -H 7.7.9.84 -Cc
MIGRATED TCP STREAM TEST from 0.0.0.0 (0.0.0.0) port 0 AF_INET to 7.7.9.84 () port 0 AF_INET
Recv   Send    Send                          Utilization       Service Demand
Socket Socket  Message  Elapsed              Send     Recv     Send    Recv
Size   Size    Size     Time     Throughput  local    remote   local   remote
bytes  bytes   bytes    secs.    10^6bits/s  % S      % S      us/KB   us/KB

 87380  16384  16384    10.00      3357.88   5.09     3.70     2.983   2.167

After patch :

lpq83:~# ./netperf -H 7.7.9.84 -Cc
MIGRATED TCP STREAM TEST from 0.0.0.0 (0.0.0.0) port 0 AF_INET to 7.7.9.84 () port 0 AF_INET
Recv   Send    Send                          Utilization       Service Demand
Socket Socket  Message  Elapsed              Send     Recv     Send    Recv
Size   Size    Size     Time     Throughput  local    remote   local   remote
bytes  bytes   bytes    secs.    10^6bits/s  % S      % S      us/KB   us/KB

 87380  16384  16384    10.00      7710.19   4.52     6.62     1.152   1.687

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index f35ecca..83206de 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -52,6 +52,7 @@
 
 		if (unlikely(type & ~(SKB_GSO_UDP | SKB_GSO_DODGY |
 				      SKB_GSO_UDP_TUNNEL |
+				      SKB_GSO_IPIP |
 				      SKB_GSO_GRE | SKB_GSO_MPLS) ||
 			     !(type & (SKB_GSO_UDP))))
 			goto out;