"reset.c" and "cpu.c" have no architecture-specific code at all.
Others are applicable to either ARC CPU.

This change is a preparation to submission of ARCv2 architecture port.

Even though ARCv1 and ARCv2 ISAs are not binary compatible most of
built-in modules still have the same programming model - AUX registers
are mapped in the same addresses and hold the same data (new featues
extend existing ones).

So only low-level assembly code (start-up, interrupt handlers) is left
as CPU(actually ISA)-specific. This significantyl simplifies maintenance
of multiple CPUs/ISAs.

Signed-off-by: Alexey Brodkin <abrodkin@synopsys.com>
Signed-off-by: Igor Guryanov <guryanov@synopsys.com>