kbuild: fix and refactor single target build

The single target build has a subtle bug for the combination for
an individual file and a subdirectory.

[1] 'make kernel/fork.i' builds only kernel/fork.i

  $ make kernel/fork.i
    CALL    scripts/checksyscalls.sh
    DESCEND objtool
    CPP     kernel/fork.i

[2] 'make kernel/' builds only under the kernel/ directory.

  $ make kernel/
    CALL    scripts/checksyscalls.sh
    DESCEND objtool
    CC      kernel/fork.o
    CC      kernel/exec_domain.o
       [snip]
    CC      kernel/rseq.o
    AR      kernel/built-in.a

But, if you try to do [1] and [2] in a single command, you will get
only [1] with a weird log:

  $ make kernel/fork.i kernel/
    CALL    scripts/checksyscalls.sh
    DESCEND objtool
    CPP     kernel/fork.i
  make[2]: Nothing to be done for 'kernel/'.

With 'make kernel/fork.i kernel/', you should get both [1] and [2].

Rewrite the single target build.

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>