IR: wrap exceptions and add file path in per-file lowerings

Also add file path to the wrapped exception in JVM IR codegen

compiler/backend-common/src/org/jetbrains/kotlin/backend/common/CodegenUtil.kt

@@ -23,7 +23,9 @@ import org.jetbrains.kotlin.resolve.bindingContextUtil.isUsedAsExpression
 import org.jetbrains.kotlin.resolve.calls.callUtil.getResolvedCall
 import org.jetbrains.kotlin.resolve.multiplatform.ExpectedActualResolver
 import org.jetbrains.kotlin.types.KotlinType
+import org.jetbrains.kotlin.util.getExceptionMessage
 import org.jetbrains.kotlin.utils.DFS
+import org.jetbrains.kotlin.utils.KotlinExceptionWithAttachments
 
 object CodegenUtil {
     @JvmStatic
@@ -236,4 +238,15 @@ object CodegenUtil {
             { it.declaresDefaultValue() }
         )
     }
+
+    @JvmStatic
+    fun reportBackendException(exception: Throwable, phase: String, fileUrl: String?): Nothing {
+        // CompilationException (the only KotlinExceptionWithAttachments possible here) is already supposed
+        // to have all information about the context.
+        if (exception is KotlinExceptionWithAttachments) throw exception
+        throw IllegalStateException(
+            getExceptionMessage("Backend", "Exception during $phase", exception, fileUrl),
+            exception
+        )
+    }
 }