Port torque_base to gyp

[targos]

v8/v8@f31c641#diff-4eaebbcd1dc0da11e3a3ce488290bfc6

We'll need it to run V8 tests.

[targos]

It doesn't seem necessary. make test-v8 passes already.

[refack]

AFAICT it's because the torque target covers these files, but we could replicate the refactoring.

node-v8/deps/v8/gypfiles/v8.gyp

Lines 2606 to 2633 in a7defdd

	'../src/torque/ast.h',
	'../src/torque/contextual.h',
	'../src/torque/declarable.cc',
	'../src/torque/declarable.h',
	'../src/torque/declaration-visitor.cc',
	'../src/torque/declaration-visitor.h',
	'../src/torque/declarations.cc',
	'../src/torque/declarations.h',
	'../src/torque/earley-parser.cc',
	'../src/torque/earley-parser.h',
	'../src/torque/file-visitor.cc',
	'../src/torque/file-visitor.h',
	'../src/torque/global-context.h',
	'../src/torque/implementation-visitor.cc',
	'../src/torque/implementation-visitor.h',
	'../src/torque/scope.cc',
	'../src/torque/scope.h',
	'../src/torque/source-positions.cc',
	'../src/torque/source-positions.h',
	'../src/torque/torque-parser.cc',
	'../src/torque/torque-parser.h',
	'../src/torque/torque.cc',
	'../src/torque/type-oracle.cc',
	'../src/torque/type-oracle.h',
	'../src/torque/types.cc',
	'../src/torque/types.h',
	'../src/torque/utils.cc',
	'../src/torque/utils.h',

[refack]

I did that as part of the builtins patch.

[targos]

Done in nodejs/node#22920