kbuild: optimize object directory creation for incremental build

The previous commit largely optimized the object directory creation.
We can optimize it more for incremental build.

There are already *.cmd files in the output directory.  The existing
*.cmd files have been picked up by $(wildcard ...).  Obviously,
directories containing them exist too, so we can skip "mkdir -p".

With this, Kbuild runs almost zero "mkdir -p" in incremental building.

Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>