[FIR] Implement FIR version of parcelize plugin

This commit includes only generation of declarations and
  ir backend part, checkers are added in separate commit

plugins/parcelize/parcelize-compiler/testData/box/customSerializerWriteWith.kt

@@ -2,6 +2,8 @@
 // See KT-38107
 // The JVM backend is missing support for custom parcelers in List<String>
 // WITH_STDLIB
+// fir doesn't support annotations with type arguments
+// IGNORE_BACKEND_FIR: JVM_IR
 
 @file:JvmName("TestKt")
 package test