memcg: explain details and test document

Documentation for implementation details and how to test.

Just an example. feel free to modify, add, remove lines.
Signed-off-by: KAMEZAWA Hiroyuki <kamezawa.hiroyu@jp.fujitsu.com>
Cc: Balbir Singh <balbir@in.ibm.com>
Cc: Daisuke Nishimura <nishimura@mxp.nes.nec.co.jp>
Cc: Hugh Dickins <hugh@veritas.com>
Cc: KOSAKI Motohiro <kosaki.motohiro@jp.fujitsu.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>