CVE-2026-23254

In the Linux kernel, the following vulnerability has been resolved:

net: gro: fix outer network offset

The udp GRO complete stage assumes that all the packets inserted the RX
have the `encapsulation` flag zeroed. Such assumption is not true, as a
few H/W NICs can set such flag when H/W offloading the checksum for
an UDP encapsulated traffic, the tun driver can inject GSO packets with
UDP encapsulation and the problematic layout can also be created via
a veth based setup.

Due to the above, in the problematic scenarios, udp4_gro_complete() uses
the wrong network offset (inner instead of outer) to compute the outer
UDP header pseudo checksum, leading to csum validation errors later on
in packet processing.

Address the issue always clearing the encapsulation flag at GRO completion
time. Such flag will be set again as needed for encapsulated packets by
udp_gro_complete().