kernelconfig_penguin
default or selected kernelversion does not have config value CONFIG_ARM_SMMU_QCOM_DEBUG.
Result is shown for kernelversion 6.0-rc7

ARM SMMU QCOM implementation defined debug support

configname: CONFIG_ARM_SMMU_QCOM_DEBUG

Linux Kernel Configuration
└─> Device Drivers
└─> IOMMU Hardware Support
└─> ARM SMMU QCOM implementation defined debug support

Support for implementation specific debug features in ARM SMMU
hardware found in QTI platforms.

Say Y here to enable debug for issues such as TLB sync timeouts
which requires implementation defined register dumps.