CONFIG_RISCV_IOMMU is not available for thedefaultarchitecture x86.
Result is shown for architecture 64BIT
default or selected kernelversion does not have config value CONFIG_RISCV_IOMMU.
Result is shown for kernelversion 6.6.75

RISC-V IOMMU Support

modulename: iommu.ko

configname: CONFIG_RISCV_IOMMU

Linux Kernel Configuration
└─>Device Drivers
└─>IOMMU Hardware Support
└─>RISC-V IOMMU Support
In linux kernel since version 6.13 (release Date: 2025-01-19)  
Support for implementations of the RISC-V IOMMU architecture that
complements the RISC-V MMU capabilities, providing similar address
translation and protection functions for accesses from I/O devices.

Say Y here if your SoC includes an IOMMU device implementing
the RISC-V IOMMU architecture.

source code: