Where/when are you setting CMAKE_MAKE_PROGRAM? It would have to be set before the project() line in your CMakeFile.txt, I’m thinking, because the project() command is what triggers CMake to probe for compilers and etc. for all of the LANGUAGEs specified for the project.
So, if you’re setting it from the script, make sure it’s right at the top before the project() line. (You might even try setting it as a regular variable instead of a cache variable, or even explicitly setting it both ways.)
Since I see Windows paths in your command line, what environment are you running CMake in? MSYS2? Windows / Visual Studio?