Read documentation at
https://docs.espressif.com/projects/esp ... ac-and-phy and get familiar with REF RMII CLK options. In case of LAN8720, I recommend to use GPIO17 as CLK source to avoid board reset and startup issues, see
https://www.crowdsupply.com/silicogniti ... reset-saga. However note, that you need WROOM module to be able to use GPIO16/17 since WROVER modules use these pins for PSRAM. In addition make sure, there is no oscillator on your LAN8720 dev board.
Then connect the remaining LAN8720 pins to GPIO as described at
https://github.com/espressif/esp-idf/tr ... s/ethernet
SPI device can be connected to whatever pins left unconnected. However, I recommend avoiding using ESP32 bootstrap pins. They can be handled but it requires extra care so it is better to not use them for simplicity. Check the modules datasheet to find which pins are bootstrap.