GPU use on Windows don't work

Hello, I have a problem to use the gpu in open3d 0.18.. To enable GPU support, I build open3d from source and create the Python bindings. Unfortunately I always get an error when importing the library. I think there is maybe a problem with the CMake configuration. I would be glad if someone could help me.

### 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](https://www.open3d.org/docs/latest/getting_started.html#development-version-pip).
- [X] I have checked the [release documentation](https://www.open3d.org/docs/release/) and the [latest documentation](https://www.open3d.org/docs/latest/) (for `main` branch).

### Steps to reproduce the issue

#### I first cloned Open3D by:
```
git clone https://github.com/isl-org/Open3D.git
cd Open3D
```

#### Then, I build Open3D (on Windows 10 64-bit, with CUDA 11.0, PIP 24.0) with:
```
python -m venv .venv
.venv\scripts\activate
pip install -r docs/requirements.txt
mkdir build
cd build
cmake -G "Visual Studio 16 2019" -A x64 -DCMAKE_INSTALL_PREFIX="C:/Users/Name/Open3D/install/" -DBUILD_CUDA_MODULE=ON ..

cmake --build . --config Release --target ALL_BUILD

cmake --build . --config Release --target INSTALL

:: Install pip package in the current python environment
cmake --build . --config Release --target install-pip-package

:: Create Python package in build/lib
cmake --build . --config Release --target python-package

:: Create pip package in build/lib
:: This creates a .whl file that you can install manually.
cmake --build . --config Release --target pip-package
```
####After the build I installed the created pip-package in my venv of my projekt

```
cd path\to\my\projekt
.venv\scripts\activate
pip install C:\Users\XXX\Open3D\build\lib\python_package\pip_package\open3d-0.18.0+5f148f2fd-cp39-cp39-win_amd64.whl

python -c "import open3d as o3d; print(o3d.core.cuda.is_available())"

### Error message

```shell
Traceback (most recent call last):
File "", line 1, in
File "C:\Users\XXX\XXX\XXX\XXX\.venv\lib\site-packages\open3d\__init__.py", line 101, in
from open3d.cpu.pybind import (
ModuleNotFoundError: No module named 'open3d.cpu'
```

### Open3D, Python and System information

```markdown
- Operating system: Windows 10 64-bit
- Python version: Python 3.9
- Open3D version: 0.18.0
- System architecture: x86
- Is this a remote workstation?: no
- How did you install Open3D?: pip / build from source
- Compiler version (if built from source): Visual Studio 16 2019
```

### Additional information

_No response_