This is the way I’m debugging ESP32-S3 using Espressif’s OpenOCD:

$ sudo esp32s3-openocd -c 'set ESP_RTOS none' -c 'set ESP32_ONLYCPU 1' -f board/esp32s3-builtin.cfg$ sudo esp32s3-openocd -c "set ESP_RTOS none" -c "set ESP32_ONLYCPU 1" -c "set ESP_FLASH_SIZE 0" -f board/esp32s3-builtin.cfg

Open a new terminal and run GDB:

$ xtensa-esp32s3-elf-gdb nuttx
GNU gdb (crosstool-NG esp-2021r2) 9.2.90.20200913-git
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Type "show configuration" for configuration details.
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Type "apropos word" to search for commands related to "word"…
Reading symbols from nuttx…
(gdb) tar rem :3333
Remote debugging using :3333
0x420042ba in esp32s3_region_protection () at chip/esp32s3_region.c:91
91 {
(gdb) mon reset halt
JTAG tap: esp32s3.cpu0 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
JTAG tap: esp32s3.cpu1 tap/device found: 0x120034e5 (mfg: 0x272 (Tensilica), part: 0x2003, ver: 0x1)
esp32s3.cpu0: Debug controller was reset.
esp32s3.cpu0: Core was reset.
esp32s3.cpu0: Target halted, PC=0x500000EF, debug_reason=00000000
Set GDB target to 'esp32s3.cpu0'
esp32s3.cpu0: Core was reset.
esp32s3.cpu0: Target halted, PC=0x40000400, debug_reason=00000000
esp32s3.cpu1: Debug controller was reset.
esp32s3.cpu1: Core was reset.
esp32s3.cpu1: Target halted, PC=0x40000400, debug_reason=00000000
(gdb) b __start
Breakpoint 1 at 0x40378750: file chip/esp32s3_start.c, line 190.
(gdb) c
Continuing.
esp32s3.cpu0: Target halted, PC=0x40378750, debug_reason=00000001
Set GDB target to 'esp32s3.cpu0'
esp32s3.cpu1: Target halted, PC=0x40043A40, debug_reason=00000000

Breakpoint 1, __start () at chip/esp32s3_start.c:190
190 {
(gdb) quit