Commits a6024562 ("udp: Add GRO functions to UDP socket") and 57c67ff4 ("udp:
additional GRO support") introduce incorrect usage of {ip,ipv6}_hdr in the
complete phase of gro. The functions always return skb->network_header,
which in the case of encapsulated packets at the gro complete phase, is
always set to the innermost L3 of the packet. That means that calling
{ip,ipv6}_hdr for skbs which completed the GRO receive phase (both in
gro_list and *_gro_complete) when parsing an encapsulated packet's _outer_
L3/L4 may return an unexpected value.

This incorrect usage leads to a bug in GRO's UDP socket lookup.
udp{4,6}_lib_lookup_skb functions use ip_hdr/ipv6_hdr respectively. These
*_hdr functions return network_header which will point to the innermost L3,
resulting in the wrong offset being used in __udp{4,6}_lib_lookup with
encapsulated packets.

This patch adds network_offset and inner_network_offset to napi_gro_cb, and
makes sure both are set correctly.

To fix the issue, network_offsets union is used inside napi_gro_cb, in
which both the outer and the inner network offsets are saved.

Reproduction example:

Endpoint configuration example (fou + local address bind)

    # ip fou add port 6666 ipproto 4
    # ip link add name tun1 type ipip remote 2.2.2.1 local 2.2.2.2 encap fou encap-dport 5555 encap-sport 6666 mode ipip
    # ip link set tun1 up
    # ip a add 1.1.1.2/24 dev tun1

Netperf TCP_STREAM result on net-next before patch is applied:

net-next main, GRO enabled:
    $ netperf -H 1.1.1.2 -t TCP_STREAM -l 5
    Recv   Send    Send
    Socket Socket  Message  Elapsed
    Size   Size    Size     Time     Throughput
    bytes  bytes   bytes    secs.    10^6bits/sec

    131072  16384  16384    5.28        2.37

net-next main, GRO disabled:
    $ netperf -H 1.1.1.2 -t TCP_STREAM -l 5
    Recv   Send    Send
    Socket Socket  Message  Elapsed
    Size   Size    Size     Time     Throughput
    bytes  bytes   bytes    secs.    10^6bits/sec

    131072  16384  16384    5.01     2745.06

patch applied, GRO enabled:
    $ netperf -H 1.1.1.2 -t TCP_STREAM -l 5
    Recv   Send    Send
    Socket Socket  Message  Elapsed
    Size   Size    Size     Time     Throughput
    bytes  bytes   bytes    secs.    10^6bits/sec

    131072  16384  16384    5.01     2877.38

Fixes: a6024562 ("udp: Add GRO functions to UDP socket")
Signed-off-by: Richard Gobert <richardbgobert@gmail.com>
Reviewed-by: Eric Dumazet <edumazet@google.com>
Reviewed-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: Paolo Abeni <pabeni@redhat.com>