Hello @sathishkumar_sunmugavel ,
there's an issue with the clock in your project.
1. Add this before Clock_Ip_Init:
/* Set RMII configuration for EMAC in DCM module */
IP_DCM_GPR->DCMRWF1 = (IP_DCM_GPR->DCMRWF1 & ~DCM_GPR_DCMRWF1_MAC_CONF_SEL_MASK) | DCM_GPR_DCMRWF1_MAC_CONF_SEL(2U);
2. Your clock shall look like that (it's picture for EMAC, but also valid for GMAC, in this case):
- RX shall be disabled
- I usually used doble frequency on TS clock

3. TJA1103-SDBR needs to be in rev-RMII mode to generate clock on TXC -> check your jumpers:

You might also consider to start your project from another example, like lwip_FreeRTOS_S32k358.
FYI, there are Easter holidays on Friday and on Monday, my response will be delayed. Thank you for your understanding.
Best regards,
Pavel