https://github.com/nodejs/node/issues/58569#issuecomment-2956492437

Index: tools/v8_gypfiles/abseil.gyp
--- tools/v8_gypfiles/abseil.gyp.orig
+++ tools/v8_gypfiles/abseil.gyp
@@ -1,5 +1,9 @@
 {
   'includes': ['toolchain.gypi'],
+  'variables': {
+    'V8_ROOT': '../../deps/v8',
+  },
+  'includes': ['toolchain.gypi', 'features.gypi'],
   'targets': [
     {
       'target_name': 'abseil',
