I ran the setvars.bat batch script in Intel\oneAPI and it seems to set ifort and ICC to the oneAPI path (these are inherited when I log into cygwin, for example). But I don't see any of the MPI paths set here, despite the statement that will do the job in one of the pages on the topic.
For example, after logging into cygwin with C:\cygwin64\bin\bash --login, I get:
/cygdrive/c/Program Files (x86)/Intel/oneAPI/compiler/latest/windows/bin/intel64/ifort
which mpif90 /usr/bin/mpifor. Not sure if they are part of the oneAPI distribution (I doubt it), but they don't work.