This is my installation of Windows WSL and SharePoint Development Environment.
The procedure and technology is ever-changing, the details might change, but the process is worth documenting, at least for myself, this is a working guide as of writing (2021-12-20).
Installing Windows Terminal
Installing Windows Terminal is not a prerequisite, but it will make your life much easier. Open Windows Store and search for Windows Terminal and click on Install.
Installing WSL 2
Installing WSL has never been easier than now. For that you only need to run a command in terminal as an Administrator and restart your computer: