CONFIG_IRQ_PER_CPU is not available for thedefaultarchitecture x86.
Result is shown for architecture sh
default or selected kernelversion does not have config value CONFIG_IRQ_PER_CPU.
Result is shown for kernelversion 6.2.5

CONFIG_IRQ_PER_CPU (not configurable)

configname: CONFIG_IRQ_PER_CPU

Linux Kernel Configuration
└─>IRQ_PER_CPU
In linux kernel since version 2.6.18 (release Date: 2006-09-19)