default or selected kernelversion does not have config value CONFIG_INFINIBAND_EHCA_SCALING.
Result is shown for kernelversion 5.15.113

Scaling support (EXPERIMENTAL)

configname: CONFIG_INFINIBAND_EHCA_SCALING

Linux Kernel Configuration
└─>Device Drivers
└─>InfiniBand support
└─>Scaling support (EXPERIMENTAL)
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
eHCA scaling support schedules the CQ callbacks to different CPUs.

To enable this feature choose Y here.