Makefiles Generators: use compiler for dependencies generation

Each source compilation generates a dependencies file. These dependencies
files are consolidated in one file per target. This consolidation is done
as part of command 'cmake -E cmake_depends` launched before evaluation of
makefile dependency graph.

The consolidation uses the same approach as `CMake` dependencies management.

Fixes: #21321

Help/variable/CMAKE_DEPENDS_USE_COMPILER.rst

@@ -0,0 +1,9 @@
+CMAKE_DEPENDS_USE_COMPILER
+--------------------------
+
+.. versionadded:: 3.20
+
+For the :ref:`Makefile Generators`, source dependencies are now, for a
+selection of compilers, generated by the compiler itself. By defining this
+variable with value ``FALSE``, you can restore the legacy behavior (i.e. using
+``CMake`` for dependencies discovery).