Please visit these pages for more details about Network Shell (Netsh):
https://docs.microsoft.com/en-us/windows-server/networking/technologies/netsh/netsh-interface-portproxy
https://docs.microsoft.com/en-us/troubleshoot/windows-server/networking/netsh-advfirewall-firewall-control-firewall-behavior

Please make sure that you have installed Windows Subsystem for Linux (WSL 2): Install Windows Subsystem for Linux (WSL 2)

To SSH into your Linux distro (WSL 2) from a remote machine, please follow these steps:

• Install OpenSSH Server in your Linux distro.
  Connect to your Linux distro. Enter: sudo apt innstall openssh-server
  
  It not already installed, it may be useful to install "net-tools" package: sudo apt install net-tools
  
  
• Configure /etc/ssh/sshd_config file.
  Connect to your Linux distro. Enter: sudo vi /etc/ssh/sshd_config
  
  You can set the local addresses that sshd should listen: "0.0.0.0".
  Optionally, you can set the SSH port to another value (make sure that the port is not already used): "2222".
  
  Port 2222 ListenAddress 0.0.0.0
  Restart OpenSSH Server: sudo service ssh restart
  
  
• Forward port from Windows into your Linux WSL distro.
  The portproxy server listens for messages sent to a specific port and IPv4 address and maps a port and IPv4 address to send the messages received after establishing a separate TCP connection.
  
  listenaddress: Specifies the IPv4 address for which to listen ("0.0.0.0" any IPv4 address).
  listenport: Specifies the IPv4 port on which to listen ("2222", you can choose any port you want).
  connectaddress: Specifies the IPv4 address to which to connect ("172.26.110.211", this should be the address of your Linux WSL distro).
  connectport: Specifies the IPv4 port to which to connect ("2222", must match the port your set for your sshd on your Linux WSL distro).
  
  C:\Users\mtitek>netsh interface portproxy add v4tov4 listenaddress=0.0.0.0 listenport=2222 connectaddress=172.26.110.211 connectport=2222
  To check the Port:
  C:\Users\mtitek>netsh interface portproxy show v4tov4 Listen on ipv4: Connect to ipv4: Address Port Address Port ------- ---- ------- ---- 0.0.0.0 2222 172.26.110.211 2222
  
• Add a new firewall rule to enable the port.
  C:\Users\mtitek>netsh advfirewall firewall add rule name="Open Port 2222 - WSL 2" dir=in action=allow protocol=TCP localport=2222
  To check the rule:
  C:\Users\mtitek>netsh advfirewall firewall show rule status=enabled dir=in name=all | select-string -pattern "(LocalPort.*2222)" -context 9,4 Rule Name: Open Port 2222 - WSL 2 ------------------------------------------- Enabled: Yes LocalPort: 222 ...
  
• To test your configuration, open a terminal in a remote machine. Enter: ssh mtitek@192.168.2.15 -p 2222
  Replace mtitek with the user you have ceated for your Linux distro.
  Replace 192.168.2.15 with the IP address of your Windows machine.
  

Notes:
To delete the firewall rule:
C:\Users\mtitek>netsh advfirewall firewall delete rule name="Open Port 2222 - WSL 2"
To delete the IPv4 port and address from the list of IPv4 ports and addresses for which the server listens.:
C:\Users\mtitek>netsh interface portproxy delete v4tov4 listenaddress=0.0.0.0 listenport=2222