CONFIG_IRQ_ALL_CPUS is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

Distribute interrupts on all CPUs by default

configname: CONFIG_IRQ_ALL_CPUS

Linux Kernel Configuration
└─>Kernel options
└─>Distribute interrupts on all CPUs by default
In linux kernel since version 2.6.15 (release Date: 2006-01-02)  
This option gives the kernel permission to distribute IRQs across
multiple CPUs. Saying N here will route all IRQs to the first
CPU. Generally saying Y is safe, although some problems have been
reported with SMP Power Macintoshes with this option enabled.

depends
CONFIG_SMP