The Linux kernel requires a MMU for virtual memory support. Here a severly stripped-down version, μClinux, is used which doesn't support virtual memory and (hence) doesn't require a MMU, so any CPU with a 32bit linear address space (implying 32bit wide address registers) could be supported. At the very least a C compiler (supporting GNU extensions) for that CPU is needed.
Said that, there is ELKS (a subset of Linux functionality for 8086) and there is even a (memory-enhanced) C64 running a Linux VM (very, very slowly though).
The real limitation here is memory. Imho it says a lot about modern day software bloat that even an ancient 2.0 series kernel needs ~600KB (ROM/RAM combined). For what, really? That's already a lot of features & almost all hw drivers stripped from it, right? What's that remaining ~600KB code+data doing then?
[1] https://dmitry.gr/?r=05.Projects&proj=07.%20Linux%20on%208bi...