TOPDIR env causes LD to not find required files

I faced this issue while making a custom embedded OS with the help of Buildroot, due to Buildroot setting a TOPDIR env for the build process. Verified this issue by locally building gun-efi (master) using "TOPDIR=~/topdir make" command. When executed, the build rocess fails with the following error :

ld -nostdlib --warn-common --no-undefined --fatal-warnings --build-id=sha1 -z nocombreloc -shared -Bsymbolic -L/home/neel/gnu-efi//apps/../x86_64/lib -L/home/neel/gnu-efi//apps/../x86_64/gnuefi /home/neel/gnu-efi//apps/../x86_64/gnuefi/crt0-efi-x86_64.o t.o -o t.so -lefi -lgnuefi /usr/lib/gcc/x86_64-linux-gnu/11/libgcc.a -T /home/neel/gnu-efi//apps/../gnuefi/elf_x86_64_efi.lds
ld: cannot find /home/neel/gnu-efi//apps/../x86_64/gnuefi/crt0-efi-x86_64.o: No such file or directory
ld: cannot find -lefi: No such file or directory
ld: cannot find -lgnuefi: No such file or directory
make[1]: * [/home/neel/gnu-efi//apps/../Make.rules:51: t.so] Error 1
make[1]: Leaving directory '/home/neel/testtesttest/x86_64/apps'
make: * [Makefile:82: apps] Error 2

Start with Make.rules:51 and Makefile:82, then reproduce the failure using "TOPDIR=~/topdir make" while building gun-efi. Trace how TOPDIR changes the paths passed to ld and compare them with the generated build paths. Done means the build completes with TOPDIR set and required EFI files and libraries are found.