The cross GDB for your architecture should be used, either sh4-linux-gdb or arm-linux-gdb.
Before debugging, the debugger must connect to the KGDB using the chosen communication method. For example:
% sh4-linux-gdb (gdb) file vmlinux (gdb) set remotebreak 1 (gdb) set remotebaud 115200 (gdb) target remote /dev/ttyS1 (gdb) continue
% sh4-linux-gdb (gdb) file vmlinux (gdb) set remotebreak 0 (gdb) target remote udp:<src-ip>:<src-port> (gdb) continue
The kernel can then be debugged like any other application.