[build] Fix v8_check_header_includes with gn check

Moves the v8_check_header_includes part of v8_base_without_compiler into
a separate v8_source_set that depends either directly or transitively on
every rule containing a header file.

Bug: v8:7330
Change-Id: I38bf4d62b514b3bede19c0180fbf436957a75391
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/2854752
Commit-Queue: Dan Elphick <delphick@chromium.org>
Reviewed-by: Clemens Backes <clemensb@chromium.org>
Reviewed-by: Michael Achenbach <machenbach@chromium.org>
Cr-Commit-Position: refs/heads/master@{#74251}

BUILD.gn

@@ -4090,13 +4090,6 @@ v8_source_set("v8_base_without_compiler") {
     ]
   }
 
-  if (v8_check_header_includes) {
-    # This file will be generated by tools/generate-header-include-checks.py
-    # if the "check_v8_header_includes" gclient variable is set.
-    import("check-header-includes/sources.gni")
-    sources += check_header_includes_sources
-  }
-
   if (v8_current_cpu == "x86") {
     sources += [  ### gcmole(arch:ia32) ###
       "src/codegen/ia32/assembler-ia32.cc",
@@ -5100,6 +5093,35 @@ v8_source_set("cppgc_base_for_testing") {
   public_deps = [ ":cppgc_base" ]
 }
 
+if (v8_check_header_includes) {
+  # This file will be generated by tools/generate-header-include-checks.py
+  # if the "check_v8_header_includes" gclient variable is set.
+  import("check-header-includes/sources.gni")
+  v8_source_set("check_headers") {
+    configs = [ ":internal_config" ]
+    sources = check_header_includes_sources
+
+    # Any rules that contain headers files should be added here either directly
+    # or indirectly by including something that has it transitively in its
+    # public_deps.
+    deps = [
+      ":d8",
+      ":mksnapshot",
+      ":torque_base",
+      ":torque_ls_base",
+      ":v8_base_without_compiler",
+      ":v8_bigint",
+      ":v8_initializers",
+      ":v8_internal_headers",
+      ":v8_libbase",
+      ":v8_maybe_icu",
+      ":wee8",
+      "src/inspector:inspector",
+      "src/inspector:inspector_string_conversions",
+    ]
+  }
+}
+
 ###############################################################################
 # Produce a single static library for embedders
 #
@@ -5352,6 +5374,10 @@ group("gn_all") {
   if (want_v8_shell) {
     deps += [ ":v8_shell" ]
   }
+
+  if (v8_check_header_includes) {
+    deps += [ ":check_headers" ]
+  }
 }
 
 group("v8_python_base") {