Hello,
One of our engineer had the same problem, the solution is quite simple.
The Ming32 compiler do not allows spaces in the IDF_PATH variable.
I guess that you have the same problem.
To solve this, you need to add a new system path variable, try these steps:
1. On the Windows desktop do a right-click on 'My Computer'.
2. Then click Properties.
3. In the System Properties window switch to the 'Advanced' tab and click 'Environment Variables'.
4. In the 'User Variables' window click 'New'.
5. Add a new System Path variable, this should be the path to your ESP32 Projekt (without spaces)
6. Rename your IDF_PATH variable.
Kind regards
Tim