IPoIB packet contains the pseudo header area, we need to pull it prior
to reset_mac_header in order to let the GRO work well.
In more details:
GRO checks the mac address of the new coming packet, it does that by
comparing the hard_header_len size of the current packet to the previous
one in that session, the comparison is over hard_header_len size.
Now, the driver prepares that area in the skb by allocating area from the
reserved part and resetting the correct mac header to it.