[C++] Simplified header/inclusion in Acero substrait consumer introduced by segmented aggregation

### Describe the enhancement requested

Here are a couple of comments in PR #34627 relates to complicated header/inclusion, e.g.
https://github.com/apache/arrow/pull/34627#discussion_r1151208452
https://github.com/apache/arrow/pull/34627#discussion_r1151191726

Created this issue to track the effort to clean this up a bit.

### Component(s)

C++