kernelconfig_penguin
selects
CONFIG_SYSCTL

depends
CONFIG_PROC_FS

Sysctl support (/proc/sys)

configname: CONFIG_PROC_SYSCTL

Linux Kernel Configuration
└─> File systems
└─> Pseudo filesystems
└─> Sysctl support (/proc/sys)

The sysctl interface provides a means of dynamically changing
certain kernel parameters and variables on the fly without requiring
a recompile of the kernel or reboot of the system. The primary
interface is through /proc/sys. If you say Y here a tree of
modifiable sysctl entries will be generated beneath the
/proc/sys directory. They are explained in the files
in <file:Documentation/sysctl/>. Note that enabling this
option will enlarge the kernel by at least 8 KB.

As it is generally a good thing, you should say Y here unless
building a kernel for install/rescue disks or your system is very
limited in memory.