New in version 3.1.
When Cross Compiling for Android with NVIDIA Nsight Tegra Visual Studio Edition, this variable may be set to specify the default value for the ANDROID_API target property. See that target property for additional information.
Otherwise, when Cross Compiling for Android, this variable provides the Android API version number targeted. This will be the same value as the CMAKE_SYSTEM_VERSION variable for Android platforms.
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https://cmake.org/cmake/help/v3.19/variable/CMAKE_ANDROID_API.html