The issue for the linking error is still unknown, but this issue won't block the generation of the static libs.
The problem for the libs is that by default, the argument "use_lld" is set to true, which will cause a thin archive for the final v8_base.lib, and this kind of lib won't be read by MSVC's link.exe.
To make it work, you may want to try to set it to false in \v8\build\config\compiler\compiler.gni, then build it again. You will get two huge v8_base_0.lib and v8_base_1.lib.
For more information, please refer to the bug link below.