x86 already provides kernel_fpu_begin() and kernel_fpu_end(), but in a
different header.  Add a wrapper header, and export the CFLAGS adjustments
as found in lib/Makefile.

Link: https://lkml.kernel.org/r/20240329072441.591471-11-samuel.holland@sifive.comSigned-off-by: Samuel Holland <samuel.holland@sifive.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Acked-by: Christian König <christian.koenig@amd.com> 
Cc: Alex Deucher <alexander.deucher@amd.com>
Cc: Borislav Petkov (AMD) <bp@alien8.de>
Cc: Catalin Marinas <catalin.marinas@arm.com>
Cc: Dave Hansen <dave.hansen@linux.intel.com>
Cc: Huacai Chen <chenhuacai@kernel.org>
Cc: Ingo Molnar <mingo@redhat.com>
Cc: Jonathan Corbet <corbet@lwn.net>
Cc: Masahiro Yamada <masahiroy@kernel.org>
Cc: Michael Ellerman <mpe@ellerman.id.au>
Cc: Nathan Chancellor <nathan@kernel.org>
Cc: Nicolas Schier <nicolas@fjasle.eu>
Cc: Palmer Dabbelt <palmer@rivosinc.com>
Cc: Russell King <linux@armlinux.org.uk>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: WANG Xuerui <git@xen0n.name>
Cc: Will Deacon <will@kernel.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>