CONFIG_INITIALIZE_XTENSA_MMU_INSIDE_VMLINUX is not available for thedefaultarchitecture x86.
Result is shown for architecture xtensa

Initialize Xtensa MMU inside the Linux kernel code

configname: CONFIG_INITIALIZE_XTENSA_MMU_INSIDE_VMLINUX

Linux Kernel Configuration
└─>Platform options
└─>Initialize Xtensa MMU inside the Linux kernel code
In linux kernel since version 3.1 (release Date: 2011-10-24)  
Earlier version initialized the MMU in the exception vector
before jumping to _startup in head.S and had an advantage that
it was possible to place a software breakpoint at 'reset' and
then enter your normal kernel breakpoints once the MMU was mapped
to the kernel mappings (0XC0000000).

This unfortunately won't work for U-Boot and likely also won't
work for using KEXEC to have a hot kernel ready for doing a
KDUMP.

So now the MMU is initialized in head.S but it's necessary to
use hardware breakpoints (gdb 'hbreak' cmd) to break at _startup.
xt-gdb can't place a Software Breakpoint in the 0XD region prior
to mapping the MMU and after mapping even if the area of low memory
was mapped gdb wouldn't remove the breakpoint on hitting it as the
PC wouldn't match. Since Hardware Breakpoints are recommended for
Linux configurations it seems reasonable to just assume they exist
and leave this older mechanism for unfortunate souls that choose
not to follow Tensilica's recommendation.

Selecting this will cause U-Boot to set the KERNEL Load and Entry
address at 0x00003000 instead of the mapped std of 0xD0003000.

If in doubt, say Y.