I assume you are talking about running "make menuconfig" or "make xconfig" to configure a linux kernel.
Then you should know that almost every option has a snippet of info describing its purpose. xconfig automatically shows this info. In menuconfig (the ncurses one) the help can be accessed by pressing the ? key over the item you want to know about.
I certainly don't understand all the kernel options available and I doubt that many people do. So you are unlikely to find a guide as such. Most of the in situ help available has advice for newbies, in the form of "If unsure say Y" or similar.
If you come across an option, with no help at all, then use your best guess.
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