netpoll: move Ethernet setup to push_eth() helper

Refactor Ethernet header population into dedicated function, completing
the layered abstraction with:

- push_eth() for link layer
- push_udp() for transport
- push_ipv4()/push_ipv6() for network

Signed-off-by: Breno Leitao <leitao@debian.org>
Reviewed-by: Simon Horman <horms@kernel.org>
Link: https://patch.msgid.link/20250702-netpoll_untagle_ip-v2-6-13cf3db24e2b@debian.org


Signed-off-by: Jakub Kicinski <kuba@kernel.org>