Custom framework and toolset for Arduino ESP8266 3.0.0

You are already doing this for the framework.

See docs. The used compiler is still

So just lookup available versions at bintray and e.g. say

[env:d1_mini]
platform = espressif8266
board = d1_mini
framework = arduino
platform_packages =
   framework-arduinoespressif8266 @ https://github.com/esp8266/Arduino.git
   toolchain-xtensa@2.100100.200706

to give you GCC 10.1.0.