[K/N] Move IR-related ObjC interop helpers to a new common module

This is a step towards KT-61248. We need those helpers to be available
in non-Native-specific code.

kotlin-native/backend.native/build.gradle

@@ -162,6 +162,7 @@ dependencies {
     compilerApi project(":core:compiler.common.native")
     compilerApi project(":compiler:ir.tree")
     compilerApi project(":compiler:ir.backend.common")
+    compilerApi project(":compiler:ir.objcinterop")
     compilerApi project(":compiler:util")
     compilerApi project(":native:frontend.native")
     compilerApi project(":compiler:cli-common")