The Ubuntu 22.04 Gnome desktop is hardware accelerated with wayland GPU, so you can use SDL2 with GPU by default on desktop.

sudo apt update
sudo apt upgrade
sudo apt install libsdl2-2.0-0 libsdl2-dev

cd /tmp
git clone https://github.com/libsdl-org/SDL
cd SDL
git checkout release-2.0.20

cd test
./configure
make

Run OpenGL ES2 Cube Demo.

khadas@Khadas:/tmp/SDL/test$ export SDL_VIDEODRIVER=wayland
khadas@Khadas:/tmp/SDL/test$ ./testgles2
Couldn't open plugin directory: No such file or directory
No plugins found, falling back on no decorations
INFO: Screen bpp: 24
INFO:
INFO: Vendor     : ARM
INFO: Renderer   : Mali-G52
INFO: Version    : OpenGL ES 3.2 v1.r25p1-wayland-drm-g52-r1p0-aarch64-7ff60ff52-1a.8e50ba890d865663aa14f1cd5b301d0f
INFO: Extensions : GL_ARM_rgba8 GL_ARM_mali_shader_binary GL_OES_depth24 GL_OES_depth_texture GL_OES_depth_texture_cube_map GL_OES_packed_depth_stencil GL_OES_rgb8_rgba8 GL_EXT_read_format_bgra GL_OES_compressed_paletted_texture GL_OES_compressed_ETC1_RGB8_texture GL_OES_standard_derivatives GL_OES_EGL_image GL_OES_EGL_image_external GL_OES_EGL_image_external_essl3 GL_OES_EGL_sync GL_OES_texture_npot GL_OES_vertex_half_float GL_OES_required_internalformat GL_OES_vertex_array_object GL_OES_mapbuffer GL_EXT_texture_format_BGRA8888 GL_EXT_texture_rg GL_EXT_texture_type_2_10_10_10_REV GL_OES_fbo_render_mipmap GL_OES_element_index_uint GL_EXT_shadow_samplers GL_OES_texture_compression_astc GL_KHR_texture_compression_astc_ldr GL_KHR_texture_compression_astc_hdr GL_KHR_texture_compression_astc_sliced_3d GL_EXT_texture_compression_astc_decode_mode GL_EXT_texture_compression_astc_decode_mode_rgb9e5 GL_KHR_debug GL_EXT_occlusion_query_boolean GL_EXT_disjoint_timer_query GL_EXT_blend_minmax GL_EXT_discard_framebuffer GL_OES_get_program_binary GL_OES_texture_3D GL_EXT_texture_storage GL_EXT_multisampled_render_to_texture GL_EXT_multisampled_render_to_texture2 GL_OES_surfaceless_context GL_OES_texture_stencil8 GL_EXT_shader_pixel_local_storage GL_ARM_shader_framebuffer_fetch GL_ARM_shader_framebuffer_fetch_depth_stencil GL_ARM_mali_program_binary GL_EXT_sRGB GL_EXT_sRGB_write_control GL_EXT_texture_sRGB_decode GL_EXT_texture_sRGB_R8 GL_EXT_texture_sRGB_RG8 GL_KHR_blend_equation_advanced GL_KHR_blend_equation_advanced_coherent GL_OES_texture_storage_multisample_2d_array GL_OES_shader_image_atomic GL_EXT_robustness GL_EXT_draw_buffers_indexed GL_OES_draw_buffers_indexed GL_EXT_texture_border_clamp GL_OES_texture_border_clamp GL_EXT_texture_cube_map_array GL_OES_texture_cube_map_array GL_OES_sample_variables GL_OES_sample_shading GL_OES_shader_multisample_interpolation GL_EXT_shader_io_blocks GL_OES_shader_io_blocks GL_EXT_tessellation_shader GL_OES_tessellation_shader GL_EXT_primitive_bounding_box GL_OES_primitive_bounding_box GL_EXT_geometry_shader GL_OES_geometry_shader GL_ANDROID_extension_pack_es31a GL_EXT_gpu_shader5 GL_OES_gpu_shader5 GL_EXT_texture_buffer GL_OES_texture_buffer GL_EXT_copy_image GL_OES_copy_image GL_EXT_shader_non_constant_global_initializers GL_EXT_color_buffer_half_float GL_EXT_color_buffer_float GL_EXT_YUV_target GL_OVR_multiview GL_OVR_multiview2 GL_OVR_multiview_multisampled_render_to_texture GL_KHR_robustness GL_KHR_robust_buffer_access_behavior GL_EXT_draw_elements_base_vertex GL_OES_draw_elements_base_vertex GL_EXT_buffer_storage GL_EXT_texture_filter_anisotropic GL_ARM_texture_unnormalized_coordinates
INFO:
INFO: SDL_GL_RED_SIZE: requested 5, got 8
INFO: SDL_GL_GREEN_SIZE: requested 5, got 8
INFO: SDL_GL_BLUE_SIZE: requested 5, got 8
INFO: SDL_GL_DEPTH_SIZE: requested 16, got 24

If everything is ok, you will see the cube on screen.