Windows is making it more and more awkward to make a local account, but it's still possible.
Firstly, refer to these instructions on how to make Windows 11 bootable.
When you have Windows 11 installed, go through the setup process using the instructions below.
https://www.neowin.net/news/you-can-still-complete-windows-11-home-setup-without-internet/
If these steps don’t work, attempt to sign in to a Microsoft account using a@a.com as the username and make up a password, it will display an error saying it could not log you in, but click continue, and it will make a local account for you.