Etherlink/Kernel: avoid reading last block when there is a BIP in storage

What

This MR is based on !16999 (merged). In this MR, we avoid reading the current block more than once per L2 block. More precisely, the current block is not read anymore if there is BIP in storage.

Why

Same motivation as !16999 (merged).

How

We rely on the information present in the BIP. The only missing part was the transaction and receipt root hashes. The first commit extends the formal of BIPs to add them.

Manually testing the MR

Checklist

• Document the interface of any function added or modified (see the coding guidelines)
• Document any change to the user interface, including configuration parameters (see node configuration)
• Provide automatic testing (see the testing guide).
• For new features and bug fixes, add an item in the appropriate changelog (docs/protocols/alpha.rst for the protocol and the environment, CHANGES.rst at the root of the repository for everything else).
• Select suitable reviewers using the Reviewers field below.
• Select as Assignee the next person who should take action on that MR