Yes! GCC calls it computed includes.
https://gcc.gnu.org/onlinedocs/cpp/Computed-Includes.html
I used it to include architecture-specific source code and also a generated C file containing a table of Linux system calls defined by the Linux UAPI lone is compiled against.
The makefile defines those macros by passing flags:
-D LONE_ARCH_SOURCE='"$(ARCH.c)"' -D LONE_NR_SOURCE='"NR.c"'