https://github.com/opencv/opencv/blob/4.0.0/CMakeLists.txt#L...
but also OpenCL:
https://github.com/opencv/opencv/blob/4.0.0/CMakeLists.txt#L...
and Vulkan (which was only merged around a month ago):
https://github.com/opencv/opencv/blob/4.0.0/CMakeLists.txt#L...
Perhaps that last one works on mobile, although I wouldn't get your hopes up.
I haven't really used OpenCV since 2.4.x, however assuming the same holds true, performance enhancements are on a feature by feature basis. Meaning that if you enable CUDA etc. then it's not going to work for everything. Not GPU, but a common compile time enhancement (at least it used to be) was to compile with Intel TBB (thread building blocks) as a lot of the APIs included optimisations.