You look at Linux's syscall table[0], read through the documentation to figure out the arguments, data types, flags, return values, etc., and then implement that in your kernel. The Linux ABI is just its "library" interface to userspace.
It's probably not that difficult; writing the rest of the kernel itself is more challenging, and, frankly, more interesting. Certainly matching behavior and semantics can be tricky sometimes, I'm sure. And I wouldn't be surprised if the initial implementation of some things (like io_uring, for example, if it's even supported yet) might be primitive and poorly optimized, or might even use other syscalls to do their work.
But it's doable. While Linux's internal ABI is unstable, the syscall interface is sacred. One of Torvalds' golden rules is you don't break userspace.