/usr/src/linux-headers-5.15.0-181/drivers/vdpa/mlx5
Edit: /usr/src/linux-headers-5.15.0-181/drivers/vdpa/mlx5/Makefile (180B)
subdir-ccflags-y += -I$(srctree)/drivers/vdpa/mlx5/core
obj-$(CONFIG_MLX5_VDPA_NET) += mlx5_vdpa.o
mlx5_vdpa-$(CONFIG_MLX5_VDPA_NET) += net/mlx5_vnet.o core/resources.o core/mr.o