Not the same, but could be related Cgroup error on container creation
But I also noticed you are using containerd v2.0.5 whle containerd is still v1.7.x when installed from the official repositories. I have no idea if it has anything to do with containerd, but Gentoo is not officially supported by Docker so I assume Gentoo has its own Docker package.
Regrdless of the OS, unfortunately I don’t know how creating /sys/fs/cgroup/docker can be lead to that error message. The folder doesn’t exist on my machine (Ubuntu Noble) using CgroupV2.