input_queue_tail_incr_save() is incrementing the sd queue_tail
and save it in the flow last_qtail.

Two issues here :

- no lock protects the write on last_qtail, we should use appropriate
  annotations.

- We can perform this write after releasing the per-cpu backlog lock,
  to decrease this lock hold duration (move away the cache line miss)

Also move input_queue_head_incr() and rps helpers to include/net/rps.h,
while adding rps_ prefix to better reflect their role.

v2: Fixed a build issue (Jakub and kernel build bots)
Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>