libgcc: (re)init at 12.3.0

This commit restores the pkgs/development/libraries/gcc/libgcc
package, which was deleted by commit 9818d120be614c478f569c21d4b9d358632e651e.

We need to be able to build libgcc separately from gcc in order to
avoid a circular dependency.  Nixpkgs is unusual -- unlike any other
distribution, it cannot tolerate circular dependencies between
dynamically linked libraries.  Because of this, upstream is
extremely unsympathetic to the trouble that the glibc<->gcc circular
dependency causes for us; if we don't solve it ourselves it will not
be solved.

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