OMAP-L138 is an ARM9 device. Its cross-compiler toolchain is different from other TI ARM devices based on ARM Cortex-A15 architecture. The Linux Processor SDK Kernel User Guide describes the setup and cross-compiling for Cortex-A15, not for ARM9. This FAQ addresses the setup and cross-compilation for OMAP-L138.
PATH environment variable
export PATH=<sdk path>/linux-devkit/sysroots/x86_64-arago-linux/usr/bin/ arm-oe-linux-gnueabi:$PATH
The command to clean the kernel is
make ARCH=arm CROSS_COMPILE=arm-oe-linux-gnueabi- distclean
Using default configuration
make ARCH=arm CROSS_COMPILE=arm-oe-linux-gnueabi- tisdk_omapl138-lcdk_defconfig
Compiling the kernel
make ARCH=arm CROSS_COMPILE=arm-oe-linux-gnueabi- zImage
To build the device tree
make ARCH=arm CROSS_COMPILE=arm-oe-linux-gnueabi- da850-lcdk.dtb
For U-boot cross-compilation, replace CROSS_COMPILE with ARM9 prefix in those commands in the U-boot User’s Guide.