chore: ics27 middleware callback routing (backport #2157)

[mergify]

This is an automatic backport of pull request #2157 done by Mergify.
Cherry-pick of dda9f98 has failed:

On branch mergify/bp/release/v5.1.x/pr-2157
Your branch is up to date with 'origin/release/v5.1.x'.

You are currently cherry-picking commit dda9f98.
  (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:   modules/apps/27-interchain-accounts/controller/ibc_middleware_test.go
	modified:   modules/apps/27-interchain-accounts/controller/keeper/account.go
	modified:   modules/apps/27-interchain-accounts/controller/keeper/keeper.go
	modified:   modules/apps/27-interchain-accounts/controller/keeper/msg_server.go
	modified:   modules/apps/27-interchain-accounts/types/keys.go
	modified:   modules/apps/27-interchain-accounts/types/keys_test.go

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   CHANGELOG.md
	both modified:   modules/apps/27-interchain-accounts/controller/ibc_middleware.go

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

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[lgtm-com]

This pull request introduces 2 alerts when merging 034deee into 80b4e70 - view on LGTM.com

new alerts:

• 1 for Useless assignment to local variable
• 1 for Unreachable statement