CONFIG_EXCPT_IRQ_SYSC_L1 is not available for thedefaultarchitecture x86.
Result is shown for architecture blackfin
default or selected kernelversion does not have config value CONFIG_EXCPT_IRQ_SYSC_L1.
Result is shown for kernelversion 6.7-rc3

Locate entire ASM lowlevel exception / interrupt - Syscall and CPLB handler code in L1 Memory

configname: CONFIG_EXCPT_IRQ_SYSC_L1

Linux Kernel Configuration
└─>Blackfin Processor Options
└─>Blackfin Kernel Optimizations
└─>Locate entire ASM lowlevel exception / interrupt - Syscall and CPLB handler code in L1 Memory
In linux kernel since version 2.6.24 (release Date: 2008-01-24)  
If enabled, the entire ASM lowlevel exception and interrupt entry code
(STORE/RESTORE CONTEXT) is linked into L1 instruction memory.
(less latency)

depends
NOT CONFIG_SMP