CMake: Decouple ELPA dependency from LCAO #17391

Job	Run time
Build without LCAO	4m 1s
Build with Intel toolchain	7m 38s
Build extra components with Intel toolchain	16m 51s
Build with GNU toolchain	7m 41s
Build without ELPA	6m 55s
Build without LCAO and MPI	3m 30s
Build extra components with GNU toolchain	15m 1s
Build without MPI	6m 26s
Build with CUDA support	12m 40s
	1h 20m 43s

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