Note that the docs for your release will mention which toolchain to use.
You might find this of use. In particular, make sure the configuration part is complete before building. Once you’ve configured, if you are not building the Image target, be sure to run “make modules_prepare” first. I advise building the Image target at least once as a sanity check even if you only build modules. See:
https://forums.developer.nvidia.com/t/problem-smb-jetson-nano/193640/11