参考サイト：https://gist.github.com/TinkerTeam/6286550ce70d34f6b3d483cd803da786

$ mkdir toolchain
$ cd toolchain
$ wget https://releases.linaro.org/components/toolchain/binaries/latest-7/arm-linux-gnueabihf/gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf.tar.xz
$ tar -Jxvf gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf.tar.xz 

$ cd
$ mkdir Tinkerboard
$ cd Tinkerboard
$ git clone --depth=1 -b 2.0.10 https://github.com/TinkerBoard/debian_kernel.git
$ cd debian_kernel

$ nano mk.sh
-----
#!/bin/bash
export ARCH=arm
export CROSS_COMPILE=~/toolchain/gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf/bin/arm-linux-gnueabihf-
make miniarm-rk3288_defconfig -j16
make zImage -j16
make modules ARCH=arm -j16
make rk3288-miniarm.dtb -j16
-----
$ chmod +x mk.sh

$ ./mk.sh
CPU:ryzen 3700x RAM:16GB
----
real	1m40.631s
user	19m54.454s
sys	1m56.255s
----

CPU:Core-i7 2600K RAM:32GB
----
real	5m43.751s
user	38m41.103s
sys	3m7.254s
----

$ nano mk.sh
-----
#!/bin/bash
export ARCH=arm
export CROSS_COMPILE=~/toolchain/gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf/bin/arm-linux-gnueabihf-
make miniarm-rk3288_defconfig -j16
make zImage -j16
-----

CPU:ryzen 3700x RAM:16GB
----
real	1m27.539s
user	16m59.887s
sys	1m37.830s
----

CPU:Core-i7 2600K RAM:32GB
----
real	4m53.413s
user	32m31.707s
sys	2m35.183s
----

WLS環境でビルドできることの確認とビルド時間を計ってみます。

$ sudo apt-get install git-core gitk git-gui gcc-arm-linux-gnueabihf device-tree-compiler gcc-aarch64-linux-gnu mtools parted libssl-dev
追加でインストール
$ sudo apt install  wget make gcc bc
$ mkdir toolchain
$ cd toolchain
$ wget https://releases.linaro.org/components/toolchain/binaries/latest-7/arm-linux-gnueabihf/gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf.tar.xz
$ tar -Jxvf gcc-linaro-7.5.0-2019.12-x86_64_arm-linux-gnueabihf.tar.xz 

$ cd
$ mkdir Tinkerboard
$ cd Tinkerboard
$ git clone --depth=1 -b 2.0.10 https://github.com/TinkerBoard/debian_kernel.git
$ cd debian_kernel

CPU:Core-i7 2600K RAM:32GB
----
real    9m25.898s
user    34m5.938s
sys     23m30.219s
----
倍近く遅い