So sorry I haven't looked at this yet! Been bogged down in other work and the UI for my sensors.
This is my file set that I have used to migrate the esp toolchain to later versions of gcc. I haven't done this for quite a while so it's very likely that there will be other changes needed, but if you look at the directory structure of the changes, you should be able to find out where to look and what to change.
The notes file is very rough too - it's all meant for me to remind myself what to do, but hopefully it will give you a start. Feel free to work through the process in this topic!!!
Start with the file crosstool-NG changes.txt