For what it's worth, the Sub 68K (mostly*) does not share memory with the main 68K. This makes SMP impossible, but on the bright side there's no contention. Sadly, there's also no way for the faster Sub 68K to directly access the cartridge so I think it would be difficult to run Linux on that CPU at all unless you can cram everything into 768KB (program RAM + word RAM)

* Word RAM can be swapped between the 68Ks, or can be operated in a split mode where each 68K gets half. There's no mechanism to allow both 68K's to access the same bank simultaneously though.

Ah, that'd be it then; it would've been such a cool experiment.

Regardless, I don't really know if there's the notion of an SMP-enabled m68k board based on Linux so I would not really know where to start.

For SuperH, I've gotten very lucky because there's a single CPU subtype (J2, https://j-core.org/) which has SMP tidbits that helped me understand what to look for and where in terms of wiring the 32X's CPU subtype.