This does not exist, but it has been discussed, albeit quite a long time ago:
The Clang that's linked into the Swift compiler currently does not have C23 support, so you also won't be able to use #embed directives through a C header import.
Further, the macro system runs macro plugins in a sandbox that does not have filesystem access, so you won't be able to build a custom macro that embeds the bytes of a file either. That'll have to be something done via a built-in macro. I think it would be a worthwhile addition especially for Embedded.