Index: head/Makefile.inc1
===================================================================
--- head/Makefile.inc1
+++ head/Makefile.inc1
@@ -103,8 +103,11 @@
 # here since we will always have the right make, unlike in src/Makefile
 # Don't include bsd.linker.mk yet until XBINUTILS is handled (after src.opts.mk)
 _NO_INCLUDE_LINKERMK=	t
+# We also want the X_COMPILER* variables if we are using an external toolchain.
+_WANT_TOOLCHAIN_CROSS_VARS=	t
 .include "share/mk/bsd.compiler.mk"
 .undef _NO_INCLUDE_LINKERMK
+.undef _WANT_TOOLCHAIN_CROSS_VARS
 # src.opts.mk depends on COMPILER_FEATURES
 .include "share/mk/src.opts.mk"
 
@@ -205,7 +208,10 @@
 MK_LLD_BOOTSTRAP=	no
 .endif
 
+# We also want the X_LINKER* variables if we are using an external toolchain.
+_WANT_TOOLCHAIN_CROSS_VARS=	t
 .include "share/mk/bsd.linker.mk"
+.undef _WANT_TOOLCHAIN_CROSS_VARS
 
 # Begin WITH_SYSTEM_COMPILER / WITH_SYSTEM_LD
 
Index: head/share/mk/bsd.compiler.mk
===================================================================
--- head/share/mk/bsd.compiler.mk
+++ head/share/mk/bsd.compiler.mk
@@ -116,7 +116,16 @@
 .endif	# exists(${CCACHE_BIN})
 .endif	# ${MK_CCACHE_BUILD} == "yes"
 
-.for cc X_ in CC $${_empty_var_} XCC X_
+_cc_vars=CC $${_empty_var_}
+.if !empty(_WANT_TOOLCHAIN_CROSS_VARS)
+# Only the toplevel makefile needs to compute the X_COMPILER_* variables.
+# Skipping the computation of the unused X_COMPILER_* in the subdirectory
+# makefiles can save a noticeable amount of time when walking the whole source
+# tree (e.g. during make includes, etc.).
+_cc_vars+=XCC X_
+.endif
+
+.for cc X_ in ${_cc_vars}
 .if ${cc} == "CC" || !empty(XCC)
 # Try to import COMPILER_TYPE and COMPILER_VERSION from parent make.
 # The value is only used/exported for the same environment that impacts
Index: head/share/mk/bsd.linker.mk
===================================================================
--- head/share/mk/bsd.linker.mk
+++ head/share/mk/bsd.linker.mk
@@ -26,7 +26,13 @@
 .if !target(__<bsd.linker.mk>__)
 __<bsd.linker.mk>__:
 
-.for ld X_ in LD $${_empty_var_} XLD X_
+_ld_vars=LD $${_empty_var_}
+.if !empty(_WANT_TOOLCHAIN_CROSS_VARS)
+# Only the toplevel makefile needs to compute the X_LINKER_* variables.
+_ld_vars+=XLD X_
+.endif
+
+.for ld X_ in ${_ld_vars}
 .if ${ld} == "LD" || !empty(XLD)
 # Try to import LINKER_TYPE and LINKER_VERSION from parent make.
 # The value is only used/exported for the same environment that impacts