Is it possible to enable hardware acceleration and use GPU for a compose desktop project ?, when I use the project the GPU usage is 0% in the activity monitor.

It's used already, but only when there's actual rendering work to do.

You can also check which renderer is used:

import androidx.compose.ui.window.singleWindowApplication

fun main() = singleWindowApplication {
    println(window.renderApi)
}

In some minor cases (if the system has an old GPU, or there is no driver) it uses SOFWTARE renderer.