Add distributed L1 smoother

[MarcelKoch]

This PR adds a distributed version of #1310. It only uses the non-local matrix to create the additional diagonal matrix which is added to the local matrix.

Todo:

• parser test

[yhmtsai]

the kernel needs to take care of device_type and can merge the previous one.
Others look good to me.

[sonarqubecloud]

Quality Gate passed

Issues
4 New issues
0 Accepted issues

Measures
0 Security Hotspots
98.6% Coverage on New Code
0.0% Duplication on New Code

See analysis details on SonarQube Cloud

[codecov]

Codecov Report

Attention: Patch coverage is 98.75000% with 1 line in your changes missing coverage. Please review.

Project coverage is 89.31%. Comparing base (2acbcdd) to head (a218c9d).
Report is 4 commits behind head on develop.

Files with missing lines	Patch %	Lines
core/device_hooks/common_kernels.inc.cpp	0.00%	1 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop    #1806      +/-   ##
===========================================
+ Coverage    88.61%   89.31%   +0.69%     
===========================================
  Files          824      824              
  Lines        68776    68787      +11     
===========================================
+ Hits         60947    61438     +491     
+ Misses        7829     7349     -480     

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