Interrupts with the specified level initiated on any VME bus will be delivered to the specified CPU. After modifying irix.sm, rebuild the kernel using the command /etc/autoconfig -vf.IPL level# cpu#
For more on how to handle time-critical interrupts see "Minimizing Interrupt Response Time").
The best way to handle non-critical interrupts is to allow the hardware to "spray" them to all available CPUs. You can protect specific CPUs from interrupts as discussed under "Isolating a CPU From Sprayed Interrupts".