CONFIG_ARC_IPI_DBG is not available for thedefaultarchitecture x86.
Result is shown for architecture arc
default or selected kernelversion does not have config value CONFIG_ARC_IPI_DBG.
Result is shown for kernelversion 5.4.229

Debug Inter Core interrupts

configname: CONFIG_ARC_IPI_DBG

Linux Kernel Configuration
└─>ARC Architecture Configuration
└─>ARC debugging
└─>Debug Inter Core interrupts
In linux kernel since version 4.2 (release Date: 2015-08-30)