Currently, module 'm' is converted to 'y' in QGKI when
compiling. In Waipio, GKI2 is present in which 'm'
is not being converted and hence IPA_OFFLOAD is not enabled.
To fix this, checking if CONFIG_IPA3 is either set to y or m
and then enabling CONFIG_IPA_OFFLOAD.
From Kernel 5.10, few IPA functions are depreciated for which
putting the depreciated functions under kernel check condition.
Change-Id: Iba3735692267130b76a8eaaaeeb53c263f8f0ddf
CRs-Fixed: 2921600
64cfae78e5