JVM_IR: refactor MoveCompanionObjectFieldsLowering

* Extract replacement of IrGetField/IrSetField into a separate
   file-level lowering (should reduce the amount of work to linear in
   the number of classes rather than potentially quadratic)

 * Extract static backing field construction into JvmDeclarationFactory
   and move that lowering after PropertiesToFields lowering to reduce
   code duplication

compiler/testData/codegen/box/jvmField/fileOrder.kt

@@ -0,0 +1,10 @@
+// TARGET_BACKEND: JVM
+// WITH_RUNTIME
+// FILE: box.kt
+fun box(): String = Z.result
+
+// FILE: z.kt
+object Z {
+    @JvmField
+    val result: String = "OK"
+}

compiler/testData/codegen/box/jvmField/fileOrderWithCopying.kt

@@ -0,0 +1,17 @@
+// TARGET_BACKEND: JVM
+// WITH_RUNTIME
+// FILE: box.kt
+fun box(): String = A.result
+
+object A {
+    @JvmField
+    val result: String
+
+    init { result = Z.result }
+}
+
+// FILE: z.kt
+object Z {
+    @JvmField
+    val result: String = "OK"
+}