I can’t create Build using the Android Project as well because of M1 Mac issue, could be found here Unity2021.2.7f1 with android studio build ndk error
Here is the Gradle.properties,
org.gradle.jvmargs=-Xmx4096M
org.gradle.parallel=true
android.enableR8=false
unityStreamingAssets=.ds_store, .manifest, .wtc, .wto, furnituremat, furnituremat-android
unityTemplateVersion=3
android.bundle.enableUncompressedNativeLibs=false
android.useAndroidX=true
android.enableJetifier=true