Refactor: add alternatives to functions LOWF::gamma_file and LOWF::allocate_k

[kirk0830]

What's changed?

Original functions LOWF::gamma_file and LOWF::allocate_k are in mess, with quite bad design.
In this PR I divide what those two functions do into parts:

1. read ABACUS dumped LOWF_K files. (Gamma only is not supported yet)
2. loop over all K points and do 2D Block-Cyclic-Distribution (benefitted from PR#4237), store data into std::vector making it easy for psi instance construction, see the No.8 constructor. Therefore what I need to do next is to find place in ESolver workflow to let the initialization of wavefunction available.

There is a unittest case a littble bit pedagogical, see unittest "Pzgemr2dUseTest".

Reminder

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Linked Issue

Partially Fix #4303

Unit Tests and/or Case Tests for my changes

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