diff --git a/tools/WASI-SDK.defs b/tools/WASI-SDK.defs
new file mode 100644
index 000000000..fee81bedc
--- /dev/null
+++ b/tools/WASI-SDK.defs
@@ -0,0 +1,86 @@
+
+############################################################################
+# apps/tools/WASI-SDK.defs
+#
+# Licensed to the Apache Software Foundation (ASF) under one or more
+# contributor license agreements.  See the NOTICE file distributed with
+# this work for additional information regarding copyright ownership.  The
+# ASF licenses this file to you under the Apache License, Version 2.0 (the
+# "License"); you may not use this file except in compliance with the
+# License.  You may obtain a copy of the License at
+#
+#   http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+# WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+# License for the specific language governing permissions and limitations
+# under the License.
+#
+############################################################################
+
+# wasi-sdk toolchain
+
+WCC ?= $(WASI_SDK_PATH)/bin/clang
+WAR ?= $(WASI_SDK_PATH)/bin/llvm-ar rcs
+
+# Sysroot for building wasm module, default is NuttX
+
+WSYSROOT ?= $(TOPDIR)
+
+# Force disable wasm build when WCC is not exist
+
+ifeq ($(wildcard $(WCC)),)
+  WASM_BUILD = n
+else
+  WASM_BUILD ?= n
+endif
+
+# Force disable wasm build when WASM_SYSROOT is not defined and on specific
+# targets that do not support wasm build.
+# Since some architecture level inline assembly instructions can not be
+# recognized by wasm-clang. For example:
+# Error: /github/workspace/sources/nuttx/include/arch/chip/irq.h:220:27: error: invalid output constraint '=a' in asm
+# asm volatile("rdtscp" : "=a" (lo), "=d" (hi)::"memory");
+
+ifeq ($(CONFIG_ARCH_INTEL64)$(CONFIG_ARCH_SPARC_V8)$(CONFIG_ARCH_AVR)$(CONFIG_ARCH_XTENSA),y)
+  WASM_BUILD = n
+endif
+
+# Build optimization flags from scratch
+
+ifeq ($(CONFIG_DEBUG_FULLOPT),y)
+  WCFLAGS += -Oz
+else ifeq ($(CONFIG_DEBUG_CUSTOMOPT),y)
+  WCFLAGS += $(CONFIG_DEBUG_OPTLEVEL)
+endif
+
+ifneq ($(CONFIG_LTO_FULL)$(CONFIG_LTO_THIN),)
+  WCFLAGS += -flto
+  WLDFLAGS += -flto
+endif
+
+# Build other compiler flags from native compiler
+
+CFLAGS_STRIP = -fsanitize=kernel-address -fsanitize=address -fsanitize=undefined
+CFLAGS_STRIP += $(ARCHCPUFLAGS) $(ARCHCFLAGS) $(ARCHINCLUDES) $(ARCHDEFINES) $(ARCHOPTIMIZATION) $(EXTRAFLAGS)
+
+WCFLAGS += $(filter-out $(CFLAGS_STRIP),$(CFLAGS))
+WCFLAGS += --sysroot=$(WSYSROOT) -nostdlib -D__NuttX__
+
+# If CONFIG_LIBM not defined, then define it to 1
+ifeq ($(CONFIG_LIBM),)
+WCFLAGS += -DCONFIG_LIBM=1 -I$(APPDIR)$(DELIM)include$(DELIM)wasm
+endif
+
+WLDFLAGS += -z stack-size=$(STACKSIZE) -Wl,--initial-memory=$(INITIAL_MEMORY)
+WLDFLAGS += -Wl,--export=main -Wl,--export=__main_argc_argv
+WLDFLAGS += -Wl,--export=__heap_base -Wl,--export=__data_end
+WLDFLAGS += -Wl,--no-entry -Wl,--strip-all -Wl,--allow-undefined
+
+WCC_COMPILER_RT_LIB = $(shell $(WCC) --print-libgcc-file-name)
+ifeq ($(wildcard $(WCC_COMPILER_RT_LIB)),)
+  # if "--print-libgcc-file-name" unable to find the correct libgcc PATH
+  # then go ahead and try "--print-file-name"
+  WCC_COMPILER_RT_LIB := $(wildcard $(shell $(WCC) --print-file-name $(notdir $(WCC_COMPILER_RT_LIB))))
+endif
diff --git a/tools/Wasm.mk b/tools/Wasm.mk
index c571f881e..cce65f1b4 100644
--- a/tools/Wasm.mk
+++ b/tools/Wasm.mk
@@ -22,63 +22,13 @@
 # Only build wasm if one of the following runtime is enabled
 
 ifneq ($(CONFIG_INTERPRETERS_WAMR)$(CONFIG_INTERPRETERS_WASM)$(CONFIG_INTERPRETERS_TOYWASM),)
+include $(APPDIR)$(DELIM)tools$(DELIM)WASI-SDK.defs
 include $(APPDIR)$(DELIM)interpreters$(DELIM)wamr$(DELIM)Toolchain.defs
 
-# wasi-sdk toolchain setting
-
-WCC ?= $(WASI_SDK_PATH)/bin/clang
-WAR ?= $(WASI_SDK_PATH)/bin/llvm-ar rcs
-
-# sysroot for building wasm, default is NuttX
-
-ifeq ($(WSYSROOT),)
-	WSYSROOT := $(TOPDIR)
-	
-	# Force disable wasm build when WASM_SYSROOT is not defined and on specific
-	# targets that do not support wasm build.
-	# Since some architecture level inline assembly instructions can not be
-	# recognized by wasm-clang. For example:
-	# Error: /github/workspace/sources/nuttx/include/arch/chip/irq.h:220:27: error: invalid output constraint '=a' in asm
-    # asm volatile("rdtscp" : "=a" (lo), "=d" (hi)::"memory");
-
-	ifeq ($(CONFIG_ARCH_INTEL64)$(CONFIG_ARCH_SPARC_V8)$(CONFIG_ARCH_AVR)$(CONFIG_ARCH_XTENSA),y)
-		WASM_BUILD = n
-	endif
-
-endif
-
-# Only build wasm when WCC is exist
-
-ifneq ($(wildcard $(WCC)),)
-
-CFLAGS_STRIP = -fsanitize=kernel-address -fsanitize=address -fsanitize=undefined
-CFLAGS_STRIP += $(ARCHCPUFLAGS) $(ARCHCFLAGS) $(ARCHINCLUDES) $(ARCHDEFINES) $(ARCHOPTIMIZATION) $(EXTRAFLAGS)
-
-WCFLAGS += $(filter-out $(CFLAGS_STRIP),$(CFLAGS))
-WCFLAGS += --sysroot=$(WSYSROOT) -nostdlib -D__NuttX__
-
-# If CONFIG_LIBM not defined, then define it to 1
-ifeq ($(CONFIG_LIBM),)
-WCFLAGS += -DCONFIG_LIBM=1 -I$(APPDIR)$(DELIM)include$(DELIM)wasm
-endif
-
-WLDFLAGS += -z stack-size=$(STACKSIZE) -Wl,--initial-memory=$(INITIAL_MEMORY)
-WLDFLAGS += -Wl,--export=main -Wl,--export=__main_argc_argv
-WLDFLAGS += -Wl,--export=__heap_base -Wl,--export=__data_end
-WLDFLAGS += -Wl,--no-entry -Wl,--strip-all -Wl,--allow-undefined
-
-COMPILER_RT_LIB = $(shell $(WCC) --print-libgcc-file-name)
-ifeq ($(wildcard $(COMPILER_RT_LIB)),)
-  # if "--print-libgcc-file-name" unable to find the correct libgcc PATH
-  # then go ahead and try "--print-file-name"
-  COMPILER_RT_LIB := $(wildcard $(shell $(WCC) --print-file-name $(notdir $(COMPILER_RT_LIB))))
-endif
-
-# If called from $(APPDIR)/Make.defs, WASM_BUILD is not defined
+# If called from $(APPDIR)/Makefile,
 # Provide LINK_WASM, but only execute it when file wasm/*.wo exists
 
-ifeq ($(WASM_BUILD),)
-
+ifeq ($(CURDIR),$(APPDIR))
 
 define LINK_WASM
 	$(if $(wildcard $(APPDIR)$(DELIM)wasm$(DELIM)*), \
@@ -86,7 +36,7 @@ define LINK_WASM
 	    $(eval INITIAL_MEMORY=$(shell echo $(notdir $(bin)) | cut -d'#' -f2)) \
 	    $(eval STACKSIZE=$(shell echo $(notdir $(bin)) | cut -d'#' -f3)) \
 	    $(eval PROGNAME=$(shell echo $(notdir $(bin)) | cut -d'#' -f1)) \
-	    $(eval RETVAL=$(shell $(WCC) $(bin) $(WBIN) $(WCFLAGS) $(WLDFLAGS) $(COMPILER_RT_LIB) \
+	    $(eval RETVAL=$(shell $(WCC) $(bin) $(WBIN) $(WCFLAGS) $(WLDFLAGS) $(WCC_COMPILER_RT_LIB) \
 	        -Wl,--Map=$(APPDIR)$(DELIM)wasm$(DELIM)$(PROGNAME).map \
 	        -o $(APPDIR)$(DELIM)wasm$(DELIM)$(PROGNAME).wasm || echo 1;)) \
 	    $(if $(RETVAL), \
@@ -97,15 +47,13 @@ define LINK_WASM
 	 )
 endef
 
-endif # WASM_BUILD
+endif # CURDIR
 
 # Default values for WASM_BUILD, it's a three state variable:
 #   y - build wasm module only
-#   n - don't build wasm module
+#   n - don't build wasm module, default
 #   both - build wasm module and native module
 
-WASM_BUILD ?= n
-
 ifneq ($(WASM_BUILD),n)
 
 WASM_INITIAL_MEMORY ?= 65536
@@ -160,5 +108,4 @@ clean::
 
 endif # WASM_BUILD
 
-endif # WCC
-endif
+endif # CONFIG_INTERPRETERS_WAMR || CONFIG_INTERPRETERS_WASM || CONFIG_INTERPRETERS_TOYWASM