[FEATURE] CMake build for ESP32 xtensa and risc-v architectures

### Is your feature request related to a problem? Please describe.

Currently, there is no support for the CMake build system for ESP32 architectures.

### Describe the solution you'd like

Create the relevant CMakeLists.txt files for the CMake build of ESP32 architectures (porting this from the Make build system).

### Describe alternatives you've considered

_No response_

### Verification

- [x] I have verified before submitting the report.