Intel oneAPI 2023 provides GNU-like and MSVC-like compiler drivers for Windows. This is a good thing, but CMake had assumptions that only C++ compiler driver icpx OR icx would be present. CMake 3.25.2 fixed oneAPI 2023 compiler detection on Windows. Long term, GNU-like support for Windows may also come. Until you update CMake, you can workaround this issue of C++ oneAPI compiler detection on Windows by configuring the CMake project like:

cmake -Bbuild -DCMAKE_CXX_COMPILER=icx