Humbly: I wrote a thing and the kernel (6.12) will compile on macOS.

brew install archie2x/cross-make-linux
brew install llvm lld
PATH="$(brew prefix llvm)/bin:$PATH"
cd linux
cross-make-linux [normal make arguments]

See https://github.com/archie2x/cross-make-linux
Basically same thing as Yuping Luo above and
https://seiya.me/blog/building-linux-on-macos-natively

There are at least three patches to linux to do this directly:
https://www.phoronix.com/news/Linux-Compile-On-macOS

https://www.phoronix.com/news/Building-Linux-Kernel-macOS-Hos

And Seiya (blog above) patch: https://github.com/starina-os/starina/blob/d095696115307e72eba9fe9682c2d837d3484bb0/linux/building-linux-on-macos.patch

I think that will just do it without cross-make-linux (haven't tested) though the tool will ensure you have gmake / gsed / gnu find, etc. etc.