Introduce new module for common parts of backend utils

Mainly it needed for abstract jvm type mapper for different type systems:
  IrTypes and ConeKotlinTypes

build-common/build.gradle.kts

@@ -7,6 +7,7 @@ plugins {
 
 dependencies {
     compileOnly(project(":core:util.runtime"))
+    compileOnly(project(":core:compiler.backend.common.jvm"))
     compileOnly(project(":compiler:util"))
     compileOnly(project(":compiler:cli-common"))
     compileOnly(project(":compiler:frontend.java"))