ESP-IDF should be installed in WSL, as the windows install can be fragile.
Follow these instructions: https://docs.espressif.com/projects/vscode-esp-idf-extension/en/latest/additionalfeatures/wsl.html
To install extension first install in VSCode extensions manager, and run the VSCode command (from command palette):
ESP-IDF: Open ESP-IDF Installation Manager
In the install manager, select version v6.0 or release-v6.0. After installing, run the following VSCode command and select the version you just installed.
ESP-IDF: Select Current ESP-IDF Version
After cloning the project, run these VSCode commands (from command palette):
ESP-IDF: Add VS Code Configuration Folder
Next, press Open ESP-IDF Terminal on the bottom bar, and run:
idf.py reconfigure
This will resolve all include errors.
From https://docs.espressif.com/projects/vscode-esp-idf-extension/en/latest/additionalfeatures/wsl.html:
Install usbipd on Windows, and run:
usbipd list
Find the USB Serial Device, which will show in the format:
3-3 303a:1001 USB Serial Device (COM6), USB JTAG/serial debug unit
Where 3-3 is the BUSID.