default or selected kernelversion does not have config value CONFIG_IRNET.
Result is shown for kernelversion 6.7-rc3

IrNET protocol

modulename: irnet.ko

configname: CONFIG_IRNET

Linux Kernel Configuration
└─>Device Drivers
└─>Staging drivers
└─>IrDA (infrared) subsystem support
└─>IrNET protocol
In linux kernel since version 2.6.12  
Say Y here if you want to build support for the IrNET protocol.
To compile it as a module, choose M here: the module will be
called irnet. IrNET is a PPP driver, so you will also need a
working PPP subsystem (driver, daemon and config)...

IrNET is an alternate way to transfer TCP/IP traffic over IrDA. It
uses synchronous PPP over a set of point to point IrDA sockets. You
can use it between Linux machine or with W2k.

source code: