macro: add DIV_ROUND_UP()

This macro calculates A / B but rounds up instead of down. We explicitly
do *NOT* use:
        (A + B - 1) / A
as it suffers from an integer overflow, even though the passed values are
properly tested against overflow. Our test-cases show this behavior.

Instead, we use:
        A / B + !!(A % B)

Note that on "Real CPUs" this does *NOT* result in two divisions. Instead,
instructions like idivl@x86 provide both, the quotient and the remainder.
Therefore, both algorithms should perform equally well (I didn't verify
this, though).