CONFIG_SMDK2440_CPU2440 is not available for the selected architecture x86.
Result is shown for architecture arm

SMDK2440 with S3C2440 CPU module

configname: CONFIG_SMDK2440_CPU2440

Linux Kernel Configuration
└─>S3C2440 and S3C2442 Machines
└─>SMDK2440 with S3C2440 CPU module
In linux kernel since version 2.6.18 (release Date: 2006-09-19)

depends
 or CONFIG_ARCH_S3C24XX |
| CONFIG_CPU_S3C2440