[clang] [llvm] [llvm][frontend][offloading] Move clang-linker-wrapper/OffloadWrapper.* to llvm/Frontend/Offloading (PR #78057)

[Fabian Mora via cfe-commits]

https://github.com/fabianmcg ready_for_review 
https://github.com/llvm/llvm-project/pull/78057
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