This occurs with >=dev-util/nvidia-cuda-toolkit-10.1 since the include path changed. Older (< 10.1) versions of cuda installed host headers/libraries in the cuda root (/opt/cuda/include). Newer (>= 10.1) install headers in arch-specific directories (/opt/cuda/targets/x86_64-linux/include) even for the host. The hardcoded paths in the ebuild are no longer correct for all versions of dev-util/nvidia-cuda-toolkit. Reproducible: Always
Apologies. This was a problem on my system from failed cuda/cudnn installs where the symlinks got removed.