Hi@KYT
1.First of all, you need to have a good understanding of the differences between the two chips and make modifications based on the differences.
you can find the below image in S32K-DS
Senlent_0-1709793023902.png
2.In terms of software, it is not possible to convert the S32K148 project to S32K144 directly through the IDE, so you need to create a new S32K144 project and modify the project by comparing the differences in peripherals, ports and memory modules etc...