> 2.is this the case of cross-compilation?
> means does it require cross-compiler like xpp-elf-gcc(not implemented
> yet)to build the tool( GNU make) for specified target.
You can't compile things with a compiler that doesn't exist...
So either you need to build GNU make using your target's native
compiler, or you need to first build gcc for your target.
However, from what you say, you seem to want to build make in order
to be able to build your xpp-elf cross-compiler. You don't need a
cross-compiled make for that; make is a host tool - when you build
on cygwin, you need a cygwin make, regardless of the target.