refactor(dftu_folding): extract Plus_U folding helpers into free func… #1360

Job	Run time
Build with GNU toolchain	7m 8s
Build without MPI	6m 33s
Build extra components with Intel toolchain	14m 45s
Build with Intel toolchain	8m 7s
Build without ELPA	8m 25s
Build without LCAO and MPI	4m 18s
Build extra components with GNU toolchain	15m 43s
Build with CUDA support	14m 0s
Build without LCAO	5m 11s
	1h 24m 10s

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