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.NET MAUI
A Microsoft open-source framework for building native device applications spanning mobile, tablet, and desktop.
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Visual Studio 2022 for Mac is Microsoft's IDE for writing MAUI apps on a Mac.
You cannot build Mac apps on a Windows machine or Windows apps on a Mac, so to target both you'll need both OSes, either physically or virtually.
Either can manage Android, and with some limitations you can build for iOS on Windows (typically you'll remotely drive a Mac in the background).