First, you must set the JAVA_HOME environment variable. Import the necessary SDKs required for your project.(example ironsource , google play sdk ,etc)

Download latest unity jar solver (Source code.zip) https://github.com/googlesamples/unity-jar-resolver/releases

extract zip

you can see latest "external-dependency-manager-latest.unitypackage"
enter image description here

import this package to unityeditor

copy and paste gradlew.bat and gradlew file from extracted file (please look the picture)

Assets > Mobile Dependency Resolver > Android Resolver > Force Resolve

wait 1 minute

it will solve :)