kernel/irq/handle.c has become a dumpground for random code in random
order. Split out the irq descriptor management and the dummy irq_chip
implementation into separate files. Cleanup the include maze while at
it.

No code change.
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Ingo Molnar <mingo@elte.hu>