[I] [VL] Separate cpp test utils from the utils directory [incubator-gluten]

["marin-ma (via GitHub)" <gi...@apache.org>]

marin-ma opened a new issue, #10595:
URL: https://github.com/apache/incubator-gluten/issues/10595

   ### Description
   
   Currently the utils for testing/benchmarks are located under cpp/velox/utils, and are built together when testings are not built. We should move them to a sub folder under tests and only build if `BUILD_TESTS=ON` or `BUILD_BENCHMARKS=ON`
   
   ### Gluten version
   
   None


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