CONFIG_MIPS_GIC_IPI is not available for thedefaultarchitecture x86.
Result is shown for architecture mips

CONFIG_MIPS_GIC_IPI (not configurable)

modulename: smp-gic.ko

configname: CONFIG_MIPS_GIC_IPI

Linux Kernel Configuration
└─>Kernel type
└─>MIPS_GIC_IPI
In linux kernel since version 3.15 (release Date: 2014-06-08)  
source code:
arch/mips/kernel/smp-gic.c
is depended by
CONFIG_MIPS_MT_SMP