CONFIG_XTENSA_SIMCALL_GDBIO is not available for thedefaultarchitecture x86.
Result is shown for architecture xtensa

GDBIO

configname: CONFIG_XTENSA_SIMCALL_GDBIO

Semihosting interface
└─>GDBIO
In linux kernel since version 5.2 (release Date: 2019-07-07)  
Use break instruction. It is available on real hardware when GDB
is attached to it via JTAG.