Step 1 in splitting the clipping logic out of RenderLayer

This change pulls the following into a new class RenderLayerClipRect:
- functions: clearRect, clearRectIncludingDescendants,
calculateClipRects and clipRects
- member: m_clipRectsCache

BUG=307169

Review URL: https://codereview.chromium.org/27183011

git-svn-id: svn://svn.chromium.org/blink/trunk@159818 bbb929c8-8fbe-4397-9dbb-9b2b20218538