xfrm: Set transport header to fix UDP GRO handling

[ Upstream commit 3ac9e292 ]

The referenced commit replaced a call to __xfrm4|6_udp_encap_rcv() with
a custom check for non-ESP markers.  But what the called function also
did was setting the transport header to the ESP header.  The function
that follows, esp4|6_gro_receive(), relies on that being set when it calls
xfrm_parse_spi().  We have to set the full offset as the skb's head was
not moved yet so adding just the UDP header length won't work.

Fixes: e3fd0577 ("xfrm: Fix UDP GRO handling for some corner cases")
Signed-off-by: Tobias Brunner <tobias@strongswan.org>
Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>
Signed-off-by: Sasha Levin <sashal@kernel.org>