DIY Smart Switches for TP-Link TAPO Bulbs Using ESP8266/ESP32

Hi to all. This is my second post.

I just bought some Matter compatible smart light bulbs TP-Link TAPO.
All works fine, but I want to have the ability to use as a human does usually (not just thru app).

First of all, I want to power on the bulbs touching a physical switch. Unfortunately the TAPO switches are unavailable where I live.
https://www.tapo.com/en/product/smart-switch/

So, my idea is to create from scratch, the switches I need. I just ordered a lot of ESP8266, ESP32 ESP32-C3 ESP32-S6
I am not sure if I will use WiFi, or Matter. And if I use WiFi, how can I connect to my light bulbs.... Maybe MQTT ?

The second plan is to build from scratch, interfaces to make smart all my home appliances.
My goal is to say "Hey Siri, make me a coffee please" and then my coffee machine will make me a coffee

I forgot to tell you: I am an electronics technician and programmer.
AI: Could you please specify the exact model of your TP-Link TAPO bulbs?
Actually just two Tapo L535E.
AI: Can you describe your current home network setup and whether it supports Matter?
Actually I have 4 smart plugs:
3 Tapo P110M, with Matter support.
1 Tapo P110, without Matter support.