fix: add init logic of module accounts just in case (backport #1277)

[mergify]

Description

• (audit issue) add init logic of foundation module accounts to InitGenesis in order to eliminate potential panic
• NOTE: This is likely to change account number state in auth module. --> InitGenesis never runs more than once

Motivation and context

How has this been tested?

Screenshots (if appropriate):

Checklist:

• I followed the contributing guidelines and code of conduct.
• I have added a relevant changelog to CHANGELOG.md
• I have added tests to cover my changes.
• I have updated the documentation accordingly.
• I have updated API documentation client/docs/swagger-ui/swagger.yaml

---

This is an automatic backport of pull request #1277 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 089aff8 has failed:

On branch mergify/bp/release/v0.48.x/pr-1277
Your branch is up to date with 'origin/release/v0.48.x'.

You are currently cherry-picking commit 089aff838.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   baseapp/block_gas_test.go
	modified:   x/foundation/keeper/internal/genesis.go

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   CHANGELOG.md
	both modified:   x/foundation/keeper/internal/genesis_test.go

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 69.78%. Comparing base (647075f) to head (38d596c).

Additional details and impacted files

@@               Coverage Diff                @@
##           release/v0.48.x    #1283   +/-   ##
================================================
  Coverage            69.78%   69.78%           
================================================
  Files                  646      646           
  Lines                67498    67503    +5     
================================================
+ Hits                 47103    47107    +4     
- Misses               18209    18210    +1     
  Partials              2186     2186           

Files	Coverage Δ
x/foundation/keeper/internal/genesis.go	97.40% <100.00%> (+0.18%)	⬆️

... and 1 file with indirect coverage changes