Create CSR file on you Mac
https://developer.apple.com/help/account/certificates/create-a-certificate-signing-request/

Create distribution certificate on
https://developer.apple.com/account/resources/certificates/add
based on CSR file

Download and install CER file on your Mac

Open Keychan Access. Find installed certificate

Right key mouse -> Export -> .p12 format

Be sure to set a password!! Not empty

send .p12 file to your window machine with VS 2022

In VS 2022 use key (on the topic picture ) Import Certificate and select .p12 file

Success!