Apple Silicon (M1/M2/M3) Mac or Intel Mac with Catalyst.
If your goal is to run an iOS app on a Mac with Apple Silicon, you can use specialized tools like the paradiseduo/Converter on GitHub. ipa to dmg
Are you converting this for on your Mac, or are you looking to distribute an app you developed? I can give you more specific steps for either scenario. Converting an .app file to .dmg on MacOS | by Madhav Bhatt Apple Silicon (M1/M2/M3) Mac or Intel Mac with Catalyst