fix(ibc): use cache context in ibc timeout callback gas accounting

[mmsqe]

Description

Closes: #XXXX

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Author Checklist

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please add links to any relevant follow up issues.

I have...

• tackled an existing issue or discussed with a team member
• left instructions on how to review the changes
• targeted the main branch

[codecov]

Codecov Report

❌ Patch coverage is 0% with 1 line in your changes missing coverage. Please review.
✅ Project coverage is 65.48%. Comparing base (bea1ab9) to head (46b7aab).

Files with missing lines	Patch %	Lines
x/ibc/callbacks/keeper/keeper.go	0.00%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #1063      +/-   ##
==========================================
+ Coverage   64.11%   65.48%   +1.36%     
==========================================
  Files         331      331              
  Lines       23303    23252      -51     
==========================================
+ Hits        14941    15226     +285     
+ Misses       6946     6884      -62     
+ Partials     1416     1142     -274     

Files with missing lines	Coverage Δ
x/ibc/callbacks/keeper/keeper.go	59.15% <0.00%> (ø)

... and 5 files with indirect coverage changes

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