CONFIG_IRQ_STACKS is not available for thedefaultarchitecture x86.
Result is shown for architecture riscv

Independent irq & softirq stacks

configname: CONFIG_IRQ_STACKS

Linux Kernel Configuration
└─>Platform type
└─>Independent irq & softirq stacks
In linux kernel since version 6.5 (release Date: 2023-08-27)  
Add independent irq & softirq stacks for percpu to prevent kernel stack
overflows. We may save some memory footprint by disabling IRQ_STACKS.