From the photo in the link it looks like he's using an esp32-s3.

I suspect that 110k number might include the ESP-IDF libraries as well as his own code.

I've written a fairly feature-complete handheld device based on the esp32-s2 and the codebase is about 9k sloc of the C I've written, but that number explodes to almost 40k sloc if I include the esp-idf's imported libraries.