feat(esp_eth): a new folder structure of the driver and other improvements

Fixed memory leak in emac_esp_new_dma function.

Polished ESP EMAC cache management.

Added emac_periph definitions based on SoC features and improved(generalized) ESP EMAC GPIO
initialization.

Added ESP EMAC GPIO reservation.

Added check for frame error condition indicated by EMAC DMA and created a target test.

components/esp_eth/include/esp_eth_com.h

@@ -1,5 +1,5 @@
 /*
- * SPDX-FileCopyrightText: 2019-2021 Espressif Systems (Shanghai) CO LTD
+ * SPDX-FileCopyrightText: 2019-2024 Espressif Systems (Shanghai) CO LTD
  *
  * SPDX-License-Identifier: Apache-2.0
  */
@@ -14,6 +14,17 @@
 extern "C" {
 #endif
 
+/**
+ * @brief Offset for start of MAC custom ioctl commands
+ *
+ */
+#define ETH_CMD_CUSTOM_MAC_CMDS_OFFSET      0x0FFF
+/**
+ * @brief Offset for start of PHY custom ioctl commands
+ *
+ */
+#define ETH_CMD_CUSTOM_PHY_CMDS_OFFSET      0x1FFF
+
 /**
 * @brief Ethernet driver state
 *