gmake.mk: universal cpp rules

* defs/gmake.mk: define preprocessing rules per architectures for
  universal binaries.

git-svn-id: svn+ssh://ci.ruby-lang.org/ruby/trunk@46306 b2dd03c8-39d4-4d8f-98ff-823fe69b080e
gmake.mk: universal assembler rules

* Makefile.in (CFLAGS_NO_ARCH): split from ARCH_FLAG.

* defs/gmake.mk: define assembler rules per architectures for
  universal binaries.

git-svn-id: svn+ssh://ci.ruby-lang.org/ruby/trunk@46307 b2dd03c8-39d4-4d8f-98ff-823fe69b080e