[Feature] Bump CosmosSDK to 0.45 and IBC to v3

[yun-yeo]

Summary of changes

This update is following cosmos Theta upgrade

• Bump CosmosSDK to v0.45.2
• Bump IBC to v0.45.2
• Add inter chain account module
• Add packet-forward-middleware

TODO

• add change log
• update upgrade plan to add packet-forward-module - @Vritra4

Report of required housekeeping

• Github issue OR spec proposal link
• Wrote tests
• Updated API documentation (client/lcd/swagger-ui/swagger.yaml)
• Added a relevant changelog entry: clog add [section] [stanza] [message]

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(FOR ADMIN) Before merging

• Added appropriate labels to PR
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)
• Confirm added tests are consistent with the intended behavior of changes
• Ensure all tests pass