ensure cookies set in middleware can be read in a server action (#67924)
If middleware targets a server action handler and sets or updates a
cookie, the newly updated cookie would not be reflected in the
`cookies()` response of the action handler
In #65008 we fixed a bug where cookies set in middleware were not
reflected in the `cookies()` call in a server component from the same
request. We did this by introducing a `x-middleware-set-cookie` header,
that signaled to downstream handlers that middleware had run on the
request & set a cookie. However this handling was only applied to the
sealed/read-only cookies. Cookies accessed from a server action use
`mutableCookies`, since those aren't frozen as a server action is
allowed to modify cookies.
This pulls the cookie merge handling into a function and applies the
merge to `mutableCookies`.
Fixes #67814
Closes NDX-95