In order to create an ESP32 that operates based on the Matter framework, many preparations are required. But these have a very high barrier to entry for non-developers. You can create matter accessories with a few clicks through ZeroCode, which is officially serviced by Espressif, the ESP32 manufacturer.

[Make Matter Accessory with ESP32]
   • Make Matter Accessory with ESP32  

[Espressif ZeroCode]
https://zerocode.espressif.com/

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