Implement C++ code for divrot (!33)

## What is the new feature
Implement C++ functions for the Fortran `mo_divrot` module
## How is it implemented
This first version is implemented using simple templated functions with Kokkos

Co-authored-by: Pradipta Samanta <samanta@dkrz.de>
Merged-by: Pradipta Samanta <samanta@dkrz.de>
Changelog: feature