“Unfortunately, it is not possible for an individual to make a Windows Phone 10 as it is a proprietary operating system developed and owned by Microsoft Corporation.
Furthermore, Microsoft stopped supporting Windows 10 Mobile in December 2019 and has discontinued the development of the operating system. Therefore, it is not possible to obtain a new Windows Phone 10 or create one.
If you are looking for a mobile device that runs on a Windows operating system, you may consider a Windows 10 tablet or a Windows 10 laptop. Alternatively, you can choose from a wide range of smartphones that run on other operating systems, such as Android or iOS.”