fix: skip same-sender non-sequential sequence and then add others txs new solution (backport #19177)

[mergify]

This is an automatic backport of pull request #19177 done by Mergify.
Cherry-pick of fe32bcc has failed:

On branch mergify/bp/release/v0.47.x/pr-19177
Your branch is up to date with 'origin/release/v0.47.x'.

You are currently cherry-picking commit fe32bcc1d.
  (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/abci_utils.go

Unmerged paths:
  (use "git add/rm <file>..." as appropriate to mark resolution)
	both modified:   CHANGELOG.md
	deleted by us:   baseapp/abci_utils_test.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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[alexanderbez]

This block deserves a decent comment explaining what is happening.

[facundomedica]

I'll add the comments Bez mentions in a new PR to main

[alexanderbez]

Thanks @facundomedica -- we should still merge this one, as your PR will simply build on top of this.