@quazz thanks. Disabling WSL2 is helping, it is able to proceed until it hit below error…
linux-5.10.83.tar.xz: OK (sha256: ef259a43f33ddb56001283f4f4e50af29b8a48fa066aed7371a90ebf38c29b70)
[7m>>> linux-headers 5.10.83 Extracting[27m
xzcat /home/builder/fos/fssourcex64/dl/linux/linux-5.10.83.tar.xz | tar --strip-components=1 -C /home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83 -xf -
chmod: changing permissions of '/home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83/drivers/gpu/drm/nouveau/nvkm/subdev/i2c/aux.c': No such file or directory
chmod: changing permissions of '/home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83/drivers/gpu/drm/nouveau/nvkm/subdev/i2c/aux.h': No such file or directory
chmod: changing permissions of '/home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83/include/soc/arc/aux.h': No such file or directory
package/pkg-generic.mk:170: recipe for target '/home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83/.stamp_extracted' failed
make: *** [/home/builder/fos/fssourcex64/output/build/linux-headers-5.10.83/.stamp_extracted] Error 1
https://drive.google.com/file/d/1h_gpNpZkYzylAC7m5EKj-Q60IizezyCL/view?usp=sharing