The main reason is that NDK 23 has different toolchain than the previous versions of NDK (22-), so the old version of AGP (Android Gradle plugin) has not idea where to find the executables for different ABIs.
For me, simply update the AGP version in the build.gradle in your Android project root to 4.0+, such as
dependencies {
classpath "com.android.tools.build:gradle:4.0.1"
...
This will resolve the problem.
Note: You will need to set the environment variable ANDROID_NDK_HOME to your NDK 22- location, even Google’s document does not require that or says it is deprecated.
If you want to stick to the current version of AGP, there is another work around, simply add this
android {
ndkVersion "21.4.7075529" // (or whichever NDK 22- version you have installed)
...
to your module’s build.gradle (not the build.gradle of your project)
Some other ways to work around this can be found here, Configure the NDK for the Android Gradle plugin