From what I checked there is no definitive solution to this, but you can try upgrading pip or installing python-dotenv or passing --no-build-isolation when installing. (Solutions taken from https://github.com/pypa/packaging-problems/issues/721 and https://github.com/numpy/numpy/issues/24377)

Also I think https://github.com/nuncjo/cython-installation-windows might be a better guide for you to go through.