BUG: Exception when frame constructed from dict of iterators
- [x] closes #26349
- [x] tests added / passed
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

Allows iterators as values when instantiating DataFrames using dicts.

Also collected the iterable-to-list functionality from core/series.py into core/common.py, so it is shared.

# [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=h1) Report
> Merging [#26356](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/4e4f5bd8fbd228b08ac8b331a6435c9f02230184?src=pr&el=desc) will **decrease** coverage by `<.01%`.
> The diff coverage is `87.5%`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26356/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26356      +/-   ##
==========================================
- Coverage   92.04%   92.03%   -0.01%     
==========================================
  Files         175      175              
  Lines       52289    52293       +4     
==========================================
  Hits        48130    48130              
- Misses       4159     4163       +4
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.59% <87.5%> (ø)` | :arrow_up: |
| #single | `40.71% <75%> (-0.15%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/common.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvY29tbW9uLnB5) | `98.42% <100%> (+0.03%)` | :arrow_up: |
| [pandas/core/internals/construction.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2NvbnN0cnVjdGlvbi5weQ==) | `95.89% <100%> (+0.01%)` | :arrow_up: |
| [pandas/core/series.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvc2VyaWVzLnB5) | `93.66% <66.66%> (-0.01%)` | :arrow_down: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2dicS5weQ==) | `78.94% <0%> (-10.53%)` | :arrow_down: |
| [pandas/core/frame.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZnJhbWUucHk=) | `97.01% <0%> (-0.12%)` | :arrow_down: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=continue).
> **Legend** - [Click here to learn more](https://docs.codecov.io/docs/codecov-delta)
> `Δ = absolute <relative> (impact)`, `ø = not affected`, `? = missing data`
> Powered by [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=footer). Last update [4e4f5bd...4986677](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 # [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=h1) Report
> Merging [#26356](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/f44ac0634efa9948dbafeb5fb68e60c5e4e44f76?src=pr&el=desc) will **decrease** coverage by `<.01%`.
> The diff coverage is `90.9%`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26356/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26356      +/-   ##
==========================================
- Coverage   91.74%   91.73%   -0.01%     
==========================================
  Files         174      174              
  Lines       50748    50752       +4     
==========================================
  Hits        46557    46557              
- Misses       4191     4195       +4
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.24% <90.9%> (ø)` | :arrow_up: |
| #single | `41.7% <81.81%> (-0.09%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/common.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvY29tbW9uLnB5) | `98.42% <100%> (+0.03%)` | :arrow_up: |
| [pandas/core/internals/construction.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2NvbnN0cnVjdGlvbi5weQ==) | `95.93% <100%> (+0.01%)` | :arrow_up: |
| [pandas/core/series.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvc2VyaWVzLnB5) | `93.66% <75%> (-0.01%)` | :arrow_down: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2dicS5weQ==) | `78.94% <0%> (-10.53%)` | :arrow_down: |
| [pandas/core/frame.py](https://codecov.io/gh/pandas-dev/pandas/pull/26356/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZnJhbWUucHk=) | `97.02% <0%> (-0.12%)` | :arrow_down: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=continue).
> **Legend** - [Click here to learn more](https://docs.codecov.io/docs/codecov-delta)
> `Δ = absolute <relative> (impact)`, `ø = not affected`, `? = missing data`
> Powered by [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=footer). Last update [f44ac06...29834d7](https://codecov.io/gh/pandas-dev/pandas/pull/26356?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 Trying something, not the final PR. I figured out the problem. Is this ok? lgtm. if you can update the annotation, ping on green. thanks @topper-123 keep em coming!