By the way, this isn't "NXP Support", this is a forum for USERS of these parts to help each other. You can't ask NXP for anything here.
The Motorola Semiconductor business became Freescale, and that is now NXP. NXP knows what Motorola made.
There are no current parts made that are equivalent to that one.
If you google for that part you can find they are saying that 250 are available from here:
https://www.veswin.com/product-MC68360EM25K.html
There are ones for sale on eBay, but they don't say how many they have.
I would suggest you buy as many as you can find as fast as possible.
They YOU have to do the work to try and find if there are other parts (with slightly different part numbers) that are equivalent to the "EM25K". Then see if you buy old stock of them on eBay.
Nobody is going to make new parts for you. Whatever product you're making should have been redesigned with new parts 15 or more years ago. The boards could be designed with new parts now, but all the software would need to be ported to that new hardware.
Assuming you can rewrite the software, the "closest parts" are the PowerQUICC MPC860 ones, but they're at EOL. So maybe a newer MPC part. Or possible a Coldfire, but they're all too old too for a new design too. Anything you do is going to take a lot of time. Which is why eBay parts might be your best bet.
Actually there are still PowerQUICC parts still available.The "I" is the closest to the MC68360. There are 177 of them, all EOL or no longer made. There are 138 "II" parts, all "Not Recommended for New Designs". There are two more families, but the later the family, the more complicated they are and further from the MC68360.
https://www.nxp.com/products/product-selector:PRODUCT-SELECTOR#/category/c731_c754_c223
If you provide some details on whether you have the sources and people to rewrite it, and what features of the MC68360 you're using you might get some better suggestions. Is the product using Ethernet? Is it using the QUICC processor at all? What for" Is it using HDLC? UART? Sync? PCM/TDM Telephony?
My guess it that is it some sort of line card for a telephone system and more spares are required.
Tom