ESP-IDF and CMake generate absurdly long paths, you might be running into Windows MAX_PATH restrictions on path lengths. Please use the “Enable Win32 Long Paths through Local Group Policy Editor” method at https://www.thewindowsclub.com/how-to-enable-or-disable-win32-long-paths-in-windows-11-10 to try and counteract it by activating Win32 Long Paths. For the setting to apply, you may need to reboot and do a clean build (remove the .pio folder of the project).