feat(macros): Implement a derive-where-like macro for serde

[DCNick3]

Context

Needed for me to finish integrating query projections (#5063) into the iroha codebase.

Completes the second part of and closes #5130.

Solution

A macro with a syntax similar to derive-where that emits the #[serde(bounds(...))] attributes

---

Review notes

• The first commit is just a refactor splitting iroha_derive crate into files; the second commit is the interesting part

Checklist

• I've read CONTRIBUTING.md.
• I've written tests for the code changes.
• All review comments have been resolved.
• All CI checks pass.