I have uploaded a reproducer at https://github.com/tiran/cpython_builddep/compare/cross-aarch64

$ podman run -ti --rm -v $(pwd):/cpython:Z quay.io/tiran/cpythonbuild:ubuntu-impish-aarch64

...
aarch64-linux-gnu-gcc -fPIC -Wno-unused-result -Wsign-compare -DNDEBUG -g -fwrapv -O3 -Wall -std=c99 -Wextra -Wno-unused-result -Wno-unused-parameter -Wno-missing-field-initializers -Werror=implicit-function-declaration -fvisibility=hidden -I/cpython/Include/internal -I/usr/include/x86_64-linux-gnu -I. -IObjects -IPython -I/usr/include -I/usr/include/x86_64-linux-gnu -I/usr/local/include -I/cpython/Include -I/cpython/builddep/ubuntu-impish-x86_64 -c /cpython/Modules/_ctypes/_ctypes.c -o build/temp.linux-aarch64-3.10/cpython/Modules/_ctypes/_ctypes.o -DPy_BUILD_CORE_MODULE -DHAVE_FFI_PREP_CIF_VAR=1 -DHAVE_FFI_PREP_CLOSURE_LOC=1 -DHAVE_FFI_CLOSURE_ALLOC=1
In file included from /usr/aarch64-linux-gnu/include/features.h:508,
                 from /usr/include/x86_64-linux-gnu/bits/libc-header-start.h:33,
                 from /usr/aarch64-linux-gnu/include/limits.h:26,
                 from /usr/lib/gcc-cross/aarch64-linux-gnu/11/include/limits.h:203,
                 from /usr/lib/gcc-cross/aarch64-linux-gnu/11/include/syslimits.h:7,
                 from /usr/lib/gcc-cross/aarch64-linux-gnu/11/include/limits.h:34,
                 from /cpython/Include/Python.h:11,
                 from /cpython/Modules/zlibmodule.c:8:
/usr/include/x86_64-linux-gnu/gnu/stubs.h:7:11: fatal error: gnu/stubs-32.h: No such file or directory
    7 | # include <gnu/stubs-32.h>