Zend certified PHP/Magento developer

Minimal Linux environment/system?

What is the bare minimum computer (not talking about configuration) which can run Linux kernel? Colloquially, we say “you can run Linux on washing machine” – what would that washing machine have to boot kernel and execute bash commands? Of course, it would require CPU with supported architecture, RAM and what else?

Or lets reformulate the question – if I wanted to build the computer from scratch using some mainstream microcontroller, which components that computer must have? Think Raspberry Pi Zero but even less hardware – no network, USB or display output. Just a board with bootable kernel turning LED on.

Theoretically, of course. I’m not planning to build it, I’m just interested how bare-bones computer can be. I’ve read something on this topic but long time ago but I can’t find it anymore.