Build issue with Xcode 12.3 – file not found #include “ruby/config.h”

I got this error while installing Cocopods by running following command with or without sudo.

gem install --user-install cocoapods

I got following errors, complaining about the Ruby version.

Building native extensions. This could take a while...
ERROR:  Error installing cocoapods:
	ERROR: Failed to build gem native extension.

    current directory: /Library/Ruby/Gems/2.6.0/gems/ffi-1.14.2/ext/ffi_c
/System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/bin/ruby -I /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0 -r ./siteconf20210216-5684-gvqnhy.rb extconf.rb
*** extconf.rb failed ***
Could not create Makefile due to some reason, probably lack of necessary
libraries and/or headers.  Check the mkmf.log file for more details.  You may
need configuration options.

Provided configuration options:
	--with-opt-dir
	--without-opt-dir
	--with-opt-include
	--without-opt-include=${opt-dir}/include
	--with-opt-lib
	--without-opt-lib=${opt-dir}/lib
	--with-make-prog
	--without-make-prog
	--srcdir=.
	--curdir
	--ruby=/System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/bin/$(RUBY_BASE_NAME)
	--with-ffi_c-dir
	--without-ffi_c-dir
	--with-ffi_c-include
	--without-ffi_c-include=${ffi_c-dir}/include
	--with-ffi_c-lib
	--without-ffi_c-lib=${ffi_c-dir}/lib
	--enable-system-libffi
	--disable-system-libffi
	--with-libffi-config
	--without-libffi-config
	--with-pkg-config
	--without-pkg-config
/System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:467:in `try_do': The compiler failed to generate an executable file. (RuntimeError)
You have to install development tools first.
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:546:in `block in try_link0'
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/tmpdir.rb:93:in `mktmpdir'
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:543:in `try_link0'
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:570:in `try_link'
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:672:in `try_ldflags'
	from /System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/lib/ruby/2.6.0/mkmf.rb:1832:in `pkg_config'
	from extconf.rb:9:in `system_libffi_usable?'
	from extconf.rb:42:in `<main>'

To see why this extension failed to compile, please check the mkmf.log which can be found here:

  /Library/Ruby/Gems/2.6.0/extensions/universal-darwin-20/2.6.0/ffi-1.14.2/mkmf.log

extconf failed, exit code 1

Gem files will remain installed in /Library/Ruby/Gems/2.6.0/gems/ffi-1.14.2 for inspection.
Results logged to /Library/Ruby/Gems/2.6.0/extensions/universal-darwin-20/2.6.0/ffi-1.14.2/gem_make.out

One solution that work to cd to the Ruby folder by running following command. And the run

cd $(xcode-select -p)/Platforms/MacOSX.platform/Developer/SDKs/MacOSX.sdk/System/Library/Frameworks/Ruby.framework/Versions/2.6/usr/include/ruby-2.6.0 && ln -s universal-darwin20 universal-darwin19

And then run following commands in order to install cocoapods:

sudo gem install cocoapods
pod setup --verbose

This should resolve the issue as shown in this following screenshot.

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