* gnu/packages/cross-base.scm (cross-gcc-arguments) <#:phases>: Use
'cross-gcc-build-phases', and move body cross-toolchain.scm.
(cross-gcc): Add #:imported-modules. Add (gnu build cross-toolchain) to
#:modules.
* gnu/build/cross-toolchain.scm: New file, with code from
'cross-gcc-arguments'.
* gnu/local.mk (GNU_SYSTEM_MODULES): Add it.