default or selected kernelversion does not have config value CONFIG_INPUT_GPIO_TILT_POLLED.
Result is shown for kernelversion 6.7-rc3

Polled GPIO tilt switch

modulename: gpio_tilt_polled.ko

configname: CONFIG_INPUT_GPIO_TILT_POLLED

Linux Kernel Configuration
└─>Device Drivers
└─>Input device support
└─>Miscellaneous devices
└─>Polled GPIO tilt switch
In linux kernel since version 3.1 (release Date: 2011-10-24)  
This driver implements support for tilt switches connected
to GPIO pins that are not capable of generating interrupts.

The list of gpios to use and the mapping of their states
to specific angles is done via platform data.

To compile this driver as a module, choose M here: the
module will be called gpio_tilt_polled.

source code:

depends
CONFIG_INPUT
CONFIG_INPUT_MISC
NOT CONFIG_UML
CONFIG_COMPILE_TEST or CONFIG_GPIOLIB