I'm currently in the middle of trying to get an Intel ARC A380 graphics card working with OpenCL on a Raspberry Pi 5
This was the recipe I used to get packages built in a Raspbian/Debian Bookworm chroot c/o qemu-static-aarch64
apt-get build-dep intel-opencl-icd intel-graphics-compiler ...
apt-get source intel-graphics-runtime intel-compute-runtime libze-dev
Note: Nothing major has changed other than ensuring things are compiled correctly for arm64 -- and unit tests for intel-graphics-runtime is disabled. For whatever reason it kept making qemu-static-aarch64 bomb out (SIGABRT!) pre-packaging.
Good luck, have fun!
-morb