net: add vlan_get_protocol_and_depth() helper

Before blamed commit, pskb_may_pull() was used instead
of skb_header_pointer() in __vlan_get_protocol() and friends.

Few callers depended on skb->head being populated with MAC header,
syzbot caught one of them (skb_mac_gso_segment())

Add vlan_get_protocol_and_depth() to make the intent clearer
and use it where sensible.

This is a more generic fix than commit e9d3f809
("net/af_packet: make sure to pull mac header") which was
dealing with a similar issue.

kernel BUG at include/linux/skbuff.h:2655 !
invalid opcode: 0000 [#1] SMP KASAN
CPU: 0 PID: 1441 Comm: syz-executor199 Not tainted 6.1.24-syzkaller #0
Hardware name: Google Google Compute Engine/Google Compute Engine, BIOS Google 04/14/2023
RIP: 0010:__skb_pull include/linux/skbuff.h:2655 [inline]
RIP: 0010:skb_mac_gso_segment+0x68f/0x6a0 net/core/gro.c:136
Code: fd 48 8b 5c 24 10 44 89 6b 70 48 c7 c7 c0 ae 0d 86 44 89 e6 e8 a1 91 d0 00 48 c7 c7 00 af 0d 86 48 89 de 31 d2 e8 d1 4a e9 ff <0f> 0b 66 2e 0f...