locking: Move common qspinlock helpers to a private header

Move qspinlock helper functions that encode, decode tail word, set and
clear the pending and locked bits, and other miscellaneous definitions
and macros to a private header. To this end, create a qspinlock.h header
file in kernel/locking. Subsequent commits will introduce a modified
qspinlock slow path function, thus moving shared code to a private
header will help minimize unnecessary code duplication.

Reviewed-by: Barret Rhoden <brho@google.com>
Signed-off-by: Kumar Kartikeya Dwivedi <memxor@gmail.com>
Link: https://lore.kernel.org/r/20250316040541.108729-3-memxor@gmail.com
Signed-off-by: Alexei Starovoitov <ast@kernel.org>

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