[K/N] Consolidate forward declarations handling

This is refactoring in preparation for KT-59764.
Names and layout of forward declarations related classes
was copy-pasted many times over compiler code.

Implementing KT-59764 would require copy-pasting it two more times.
So instead of doing this it was put in single place.

No behaviour changes intended in this commit.

kotlin-native/backend.native/build.gradle

@@ -157,6 +157,7 @@ dependencies {
     compilerImplementation project(":kotlin-compiler")
     compilerApi project(":native:kotlin-native-utils")
     compilerApi project(":core:descriptors")
+    compilerApi project(":core:compiler.common.native")
     compilerApi project(":compiler:ir.tree")
     compilerApi project(":compiler:ir.backend.common")
     compilerApi project(":compiler:util")