Reland of actor webrtc_perf_tests into several source_sets. (patchset #1 id:1 of https://codereview.webrtc.org/2613913002/ )

Reason for revert:
Try again.

Original issue's description:
> Revert of Refactor webrtc_perf_tests into several source_sets. (patchset #5 id:100001 of https://codereview.webrtc.org/2609403002/ )
>
> Reason for revert:
> Probably cause unexpected performance regression
> BUG=chromium:678569
>
> Original issue's description:
> > Refactor webrtc_perf_tests into several source_sets.
> >
> > BUG=webrtc:6954
> >
> > Review-Url: https://codereview.webrtc.org/2609403002
> > Cr-Commit-Position: refs/heads/master@{#15902}
> > Committed: https://chromium.googlesource.com/external/webrtc/+/0b5a26a5768618e5d850aa7ea97cb348fe5302f7
>
> TBR=kjellander@webrtc.org,ehmaldonado@webrtc.org
> # Skipping CQ checks because original CL landed less than 1 days ago.
> NOPRESUBMIT=true
> NOTREECHECKS=true
> NOTRY=true
> BUG=webrtc:6954
>
> Review-Url: https://codereview.webrtc.org/2613913002
> Cr-Commit-Position: refs/heads/master@{#15916}
> Committed: https://chromium.googlesource.com/external/webrtc/+/5fbcd228f0781526ce2cbafba0a1f39f481ad81b

TBR=kjellander@webrtc.org,danilchap@webrtc.org
# Skipping CQ checks because original CL landed less than 1 days ago.
NOPRESUBMIT=true
NOTREECHECKS=true
NOTRY=true
BUG=chromium:678569

Review-Url: https://codereview.webrtc.org/2615873002
Cr-Commit-Position: refs/heads/master@{#15919}
diff --git a/webrtc/modules/audio_coding/BUILD.gn b/webrtc/modules/audio_coding/BUILD.gn
index 70ecc55..c44d022 100644
--- a/webrtc/modules/audio_coding/BUILD.gn
+++ b/webrtc/modules/audio_coding/BUILD.gn
@@ -1136,6 +1136,27 @@
     }
   }
 
+  rtc_source_set("audio_coding_perf_tests") {
+    testonly = true
+    sources = [
+      "codecs/opus/opus_complexity_unittest.cc",
+      "neteq/test/neteq_performance_unittest.cc",
+    ]
+    deps = [
+      ":neteq_test_support",
+      ":neteq_unittest_tools",
+      ":webrtc_opus",
+      "../..:webrtc_common",
+      "../../base:rtc_base_approved",
+      "../../system_wrappers:system_wrappers",
+      "../../test:test_support",
+    ]
+    if (!build_with_chromium && is_clang) {
+      # Suppress warnings from the Chromium Clang plugin (bugs.webrtc.org/163).
+      suppressed_configs += [ "//build/config/clang:find_bad_constructs" ]
+    }
+  }
+
   rtc_source_set("acm_receive_test") {
     testonly = true
     sources = [