[Wasm] Add K2 checkers.web.common module (KT-56849)

This module is created to share JS and Wasm checker logic

Extract isEffectivelyExternal util fun from K/JS in order to
 reuse it in Wasm checkers

settings.gradle

@@ -301,6 +301,7 @@ include ":compiler:fir",
         ":compiler:fir:checkers:checkers.js",
         ":compiler:fir:checkers:checkers.native",
         ":compiler:fir:checkers:checkers.wasm",
+        ":compiler:fir:checkers:checkers.web.common",
         ":compiler:fir:checkers:checkers-component-generator",
         ":compiler:fir:entrypoint",
         ":compiler:fir:analysis-tests",