What is the status of MCU_GPIO_20 (eth_rst) pin mentioned in iWave device-tree as eth_reset_gpio in G55M OSM SOM? And at which boot-stage is this reset triggered to the PHY?

By default in G55M, a hardware pull-up is provided for the MCU_GPIO_20 pin. Hence, during power-on, the reset pin is pulled HIGH.

Software control of this reset pin is available only in the kernel stage.

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Please find the detailed G55M product information in the below link,