>>2941606 (OP)
No need to reinvent the ipod click-wheel, pick a chipset thats already supported by firmware like RockBox, or a fork of it. According to this article:
https://hackaday.com/2025/04/19/rockbox-4-0-released/
Rockbox is still getting major updates, and there’s one PMP still being manufactured that supports the firmware: the Aigo Eros Q / Eros K. It uses an X1000 SoC and AXP192 media chip, as you can see on the RockBox wiki page. Ideally you can find a schematic somewhere so you can design a PCB with the same core components, while swapping the size and shape for a different form-factor, and maybe changing some parts like battery management ICs. But if you do go for different ICs that interface with the SoC, or a different screen, you’ll have to get into the woodwork of modifying the firmware. It’s definitely possible because it’s an open-source project, but it may not be for everyone.
The alternative is to just buy one of these modern PMPs, and to take it apart and cram it into a custom enclosure. That way you could get it to run on (hot) swappable 18650s, or make it waterproof, for example.
It really depends on what kind of project you’re after.
Also this exists:
https://www.reddit.com/r/ipod/comments/qcshpk/yay_rockbox_compiled_for_raspberry_pi_and/