Defer FilterSet creation

[antonok-edm]

Resolves brave/brave-browser#35922
(pending verification)

Based on brave/brave-browser#35922 (comment), I believe the issue is exposed due to the restructured callbacks in #21556 leading to more race conditions. This PR defers the creation of FilterSet as late as possible, the same way it was previously. It's not the ideal fix, but it should at least restore the previous performance baseline.

Submitter Checklist:

• I confirm that no security/privacy review is needed and no other type of reviews are needed, or that I have requested them
• There is a ticket for my issue
• Used Github auto-closing keywords in the PR description above
• Wrote a good PR/commit description
• Squashed any review feedback or "fixup" commits before merge, so that history is a record of what happened in the repo, not your PR
• Added appropriate labels (QA/Yes or QA/No; release-notes/include or release-notes/exclude; OS/...) to the associated issue
• Checked the PR locally:
  • npm run test -- brave_browser_tests, npm run test -- brave_unit_tests wiki
  • npm run presubmit wiki, npm run gn_check, npm run tslint
• Ran git rebase master (if needed)

Reviewer Checklist:

• A security review is not needed, or a link to one is included in the PR description
• New files have MPL-2.0 license header
• Adequate test coverage exists to prevent regressions
• Major classes, functions and non-trivial code blocks are well-commented
• Changes in component dependencies are properly reflected in gn
• Code follows the style guide
• Test plan is specified in PR before merging

After-merge Checklist:

• The associated issue milestone is set to the smallest version that the
  changes has landed on
• All relevant documentation has been updated, for instance:
  • https://github.com/brave/brave-browser/wiki/Deviations-from-Chromium-(features-we-disable-or-remove)
  • https://github.com/brave/brave-browser/wiki/Proxy-redirected-URLs
  • https://github.com/brave/brave-browser/wiki/Fingerprinting-Protections
  • https://github.com/brave/brave-browser/wiki/Brave%E2%80%99s-Use-of-Referral-Codes
  • https://github.com/brave/brave-browser/wiki/Web-Compatibility-Exceptions-in-Brave
  • https://github.com/brave/brave-browser/wiki/QA-Guide
  • https://github.com/brave/brave-browser/wiki/P3A

Test Plan:

[antonok-edm]

I wasn't get any useful results from perf traces on this PR.