[native] Add CommUtilsModule spec

Summary: As a part of ENG-3408 I decided to introduce a separate TurboModule for C++ utilities to avoid bloating CommCoreModule.

Test Plan: This diff is tested together with the child one that runs jsi-codegen.

Reviewers: ashoat, atul, marcin, kamil

Reviewed By: ashoat

Subscribers: tomek

Differential Revision: https://phab.comm.dev/D7449