In preparation for maintaining the mmu_gather code as its own entity,
move the implementation out of memory.c and into its own file.

Cc: "Kirill A. Shutemov" <kirill.shutemov@linux.intel.com>
Cc: Andrew Morton <akpm@linux-foundation.org>
Cc: Michal Hocko <mhocko@suse.com>
Signed-off-by: Peter Zijlstra <peterz@infradead.org>
Signed-off-by: Will Deacon <will.deacon@arm.com>