Virtio IOMMU driver

modulename: virtio-iommu.ko

configname: CONFIG_VIRTIO_IOMMU

Linux Kernel Configuration
└─>Device Drivers
└─>IOMMU Hardware Support
└─>Virtio IOMMU driver
In linux kernel since version 5.1 (release Date: 2019-05-05)  
Para-virtualised IOMMU driver with virtio.

Say Y here if you intend to run this kernel as a guest.

source code:
drivers/iommu/virtio-iommu.c