Quoting https://cmake.org/cmake/help/git-stage/command/target_precompile_headers.html:
Header file names specified with angle brackets (e.g.
<unordered_map>) or explicit double quotes (escaped for thecmake-language(7), e.g.[["other_header.h"]]) will be treated as is, and include directories must be available for the compiler to find them. Other header file names (e.g.project_header.h) are interpreted as being relative to the current source directory (e.g.CMAKE_CURRENT_SOURCE_DIR) and will be included by absolute path.
So you need to write:
target_precompile_headers(ocv PRIVATE <cppCommon.hpp> <subtCommon.hpp>)
or
target_precompile_headers(ocv PRIVATE [["cppCommon.hpp"]] [["subtCommon.hpp"]])
or
target_precompile_headers(ocv PRIVATE
../../include/cppCommon.hpp
../../include/subtCommon.hpp
)