Py/Packaging/Backend
Python Packaging Build Backend
Packaging Python Projects - Python Packaging User Guide
Tools like pip and build do not actually convert your sources into a distribution package (like a wheel); that job is performed by a build backend. The build backend determines how your project will specify its configuration, including metadata (information about the project, for example, the name and tags that are displayed on PyPI) and input files.
You can choose from a number of backends; this tutorial uses Py/Packaging/Backend/Hatchling by default, but it will work identically with Setuptools, Flit, PDM, and others that support the [project] table for metadata.