Disabling the built-in rules is done by writing an empty rule for .SUFFIXES
:
.SUFFIXES:
Having erased the built-in rules, I'm not sure that erasing the built-in variables helps you much more than just remembering to set them yourself or not use them, but you could use something like
$(foreach V
$(shell make -p -f/dev/null 2>/dev/null | sed -n '/^[^:#= ]* *=/s/ .*//p'),
$(if $(findstring default,$(origin $V)),$(eval $V=)))
...which is admittedly fairly crazy. If there is a way to get a list of the defined variables from within make (instead of shelling out to another make), it would be viable. As it is, it's not really much better than
CC=
CXX=
# etc, for each likely built-in variable
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