Basically, this is kernel compilation optimisation. These files are used to prevent
make
from working too much when unnecessary. As you can read above, asome_name.o.cmd
file would be there to keep tracks of what's been done already/needs to be done when it comes to the compilation ofsome_name.o.
For more information, see section 4.5 of the document I linked earlier (What is new in Linux-2.5/2.6’s kbuild?).