Hi there, So check these out.
Application Notes
Espressif has their usual excellent documentation for I2S on the ESP32, it can link you to more information.
How to Prevent Data Lost
For applications that need a high frequency sample rate, the massive data throughput may cause data lost. Users can receive data lost event by registering the ISR callback function to receive the event queue:
also these guys have a good thread on the subject.https://dronebotworkshop.com/esp32-i2s/
HTH
GL PJ