net: gso: limit recursive IP-in-IP segmentation

In the Linux kernel, the following vulnerability has been resolved:

net: gso: limit recursive IP-in-IP segmentation

IP-in-IP GSO can re-enter inet_gso_segment() or ipv6_gso_segment()
for each nested IP header. encap_level tracks header bytes, not callback
depth, so a deep chain can exhaust the kernel stack. Making
inet_gso_segment() stackable introduced unbounded IPv4 nesting; IPIP
GSO/TSO later made the path reachable. The IPv6 stackable path was
introduced separately and uses the same guard.

Count IPv4 and IPv6 GSO handler entries in skb_gso_cb, initialized once
per top-level GSO operation and preserved across GRE/UDP context changes.
Use the existing IP_TUNNEL_RECURSION_LIMIT for both handlers. The first
five entries pass, and the sixth returns -EINVAL before dispatching
another GSO callback.