Cannot cross compile from mac intel to mac arm

### Checklist

- [X] I have searched for [similar issues](https://github.com/isl-org/Open3D/issues).
- [X] For Python issues, I have tested with the [latest development wheel](http://www.open3d.org/docs/latest/getting_started.html#development-version-pip).
- [X] I have checked the [release documentation](http://www.open3d.org/docs/release/) and the [latest documentation](http://www.open3d.org/docs/latest/) (for `master` branch).

### Steps to reproduce the issue

#### I first cloned Open3D by:
It's CI build of a private CI, steps should be...

git clone https://github.com/isl-org/Open3D.git
cd Open3D
git checkout v0.16.1

#### Then, I build Open3D (on Ubuntu 20.04, with CUDA 11.5) with:
```
cmake -DCMAKE_MACOSX_RPATH=0 -DCMAKE_CXX_FLAGS="-I $BUILDDIR/libjxl/lib/include/jxl" \
-DCMAKE_OSX_ARCHITECTURES=$ARCHITECTURE \
-DBUILD_GUI=OFF \
-DBUILD_PYTHON_MODULE=OFF \
-DWITH_OPENMP=ON \
-DWITH_SIMD=ON \
-DBUILD_EXAMPLES=OFF \
-DBUILD_JUPYTER_EXTENSION=OFF \
-DBUILD_WEBRTC=OFF \
-DDEVELOPER_BUILD=OFF \
-DBUILD_COMMON_ISPC_ISAS=ON \
-DUSE_SYSTEM_BLAS=OFF \
-DGLIBCXX_USE_CXX11_ABI=1 \
-DCMAKE_INSTALL_PREFIX=$BUILDDIR/sysroot ..
make -j$(nproc) install
```

ARCHITECTURE is arm64, I'm on Intel MAC (actually it's github CI)

#### Error message:

Here an extract, full log attached

```
[ 27%] Linking CXX executable ../../../bin/ShaderEncoder
-- [download 41% complete]
[ 27%] No configure step for 'ext_vtk'
-- Performing Test has_std_0x_flag - Success
-- Performing Test SUPPORTS_VARIADIC_TEMPLATES
-- [download 42% complete]
[ 27%] No build step for 'ext_vtk'
[ 27%] Built target ShaderEncoder
-- [download 43% complete]
[ 28%] Building Encoded Shader object ImageFragmentShader.h
[ 29%] Building Encoded Shader object PhongVertexShader.h
/bin/sh: ../../../bin/ShaderEncoder: Bad CPU type in executable
make[2]: *** [cpp/open3d/visualization/ImageFragmentShader.h] Error 126
make[2]: *** Waiting for unfinished jobs....
/bin/sh: ../../../bin/ShaderEncoder: Bad CPU type in executable
```

[logs_11.zip](https://github.com/isl-org/Open3D/files/10096025/logs_11.zip)

### Error message

```shell
/bin/sh: ../../../bin/ShaderEncoder: Bad CPU type in executable

Full log attached
```

### Open3D, Python and System information

```markdown
- Operating system: github CI, should be macOS 10.12
- Python version: Python 3.8`
- Open3D version: checked out 1.6.1
- System architecture: x86 (mac)
- Is this a remote workstation?: yes
- How did you install Open3D?: build from source
- Compiler version (if built from source): should be clang
```

### Additional information

The problem is due to cross-compilation environment: ShaderEncoder should be built for host and not for target (or for both?)

On MacOS, the error can be solved forcing ShaderEncoder to be a universal build, something like:

```
diff --git a/cmake/Open3DAddEncodedShader.cmake b/cmake/Open3DAddEncodedShader.cmake
index 36bcbb83..edb5e28e 100644
--- a/cmake/Open3DAddEncodedShader.cmake
+++ b/cmake/Open3DAddEncodedShader.cmake
@@ -65,6 +65,7 @@ function(open3d_add_encoded_shader target)
)
endfunction()

+set(CMAKE_OSX_ARCHITECTURES "arm64;x86_64")
# Helper target for open3d_add_encoded_shader
if (NOT TARGET ShaderEncoder)
add_executable(ShaderEncoder EXCLUDE_FROM_ALL)
```

I also believe that in 3rdparty/find_dependencies.cmake the parameter MAKE_OSX_ARCHITECTURES should be propagated.

Here a link to a patched branch:

https://github.com/foosoftsrl/Open3D/commit/70bb28d3decf95618281741d64b06679cbdac27b#diff-b474bf2fb16431c8115f15abca15f531c08d72b9955133662c2be5db058fbd3e