After my small investigation I decide to use the next command:
make -DCMAKE_TOOLCHAIN_FILE=$NDK/build/cmake/android.toolchain.cmake -DANDROID_ABI=arm64-v8a -DANDROID_PLATFORM=android-24 -DANDROID_NATIVE_API_LEVEL=23 -DANDROID_ARM_NEON=ON ..
but with small refactoring. It found Vulkan_LIBRARY by the path
Vulkan_LIBRARY=/home/whoami/android-ndk-r21e/toolchains/llvm/prebuilt/linux-x86_64/sysroot/usr/lib/aarch64-linux-android/24/libvulkan.so
so it means, that I need to set others paths in findVulkan.cmake manually to the downloaded VulkanSDK. It seems like:
Vulkan_SPIRV_TOOLS_LIBRARY=/whoami/vulkan/1.2.162.1/x86_64/lib/libSPIRV-Tools.a
and
Vulkan_INCLUDE_DIRS=/home/whoami/vulkan/1.2.162.1/x86_64/include/home/whoami/vulkan/1.2.162.1/x86_64/include/spirv-tools/home/whoami/vulkan/1.2.162.1/x86_64/include/spirv/unified1/home/whoami/vulkan/1.2.162.1/x86_64/include/spirv/unified1
Conclusion of all investigation is - tvm_runtime compilation for android should use libvulkan.so from android_ndk folder.