Windows 11 WSL2 CUDA (Windows 11 Home 22000.708, Nvidia Studio Driver 512.96)

By the way

1- deviceQuery
2- nvidia-smi
3- numba -s

works without defining PATH, But to really compile anything you should
export the correct PATH to your installation, first and for most.

so export the correct path

export PATH=/usr/local/cuda/bin:$PATH

then try

nvcc -V

nvcc: NVIDIA (R) Cuda compiler driver
Copyright (c) 2005-2020 NVIDIA Corporation
Built on Mon_Oct_12_20:09:46_PDT_2020
Cuda compilation tools, release 11.1, V11.1.105
Build cuda_11.1.TC455_06.29190527_0

also in my case after

export PATH=/opt/nvidia/hpc_sdk/Linux_x86_64/21.3/compilers/bin:$PATH
export PATH=/opt/nvidia//hpc_sdk/Linux_x86_64/21.3/cuda/11.2/bin:$PATH

then

nvcc -V
nvcc: NVIDIA (R) Cuda compiler driver
Copyright (c) 2005-2021 NVIDIA Corporation
Built on Thu_Jan_28_19:32:09_PST_2021
Cuda compilation tools, release 11.2, V11.2.142
Build cuda_11.2.r11.2/compiler.29558016_0

As you can see I have two different CUDA installed with WSL and I commute between them

Good Luck