CONFIG_DMA_IP32 is not available for thedefaultarchitecture x86.
Result is shown for architecture mips
default or selected kernelversion does not have config value CONFIG_DMA_IP32.
Result is shown for kernelversion 5.4.123

CONFIG_DMA_IP32 (not configurable)

modulename: dma-ip32.ko

configname: CONFIG_DMA_IP32

Linux/MIPS Kernel Configuration
└─>Machine selection
└─>DMA_IP32
In linux kernel since version 2.6.14 (release Date: 2005-10-27)  
source code:
arch/mips/mm/dma-ip32.c

is depended by
CONFIG_SGI_IP32