The GIC is divided into two sections. The first is called the distributor. This is global to the system. It has several interrupt sources physically routed to it; although it maybe within an SOC package. The second section is replicated per-CPU and it called the cpu interface. The distributor has logic on how to distribute the shared peripheral interrupts or SPI. These are the type of interrupt your question is asking about. They are global hardware interrupts.
In the context of Linux, this is implemented in irq-gic.c. There is some documentation in gic.txt. Of specific interest,
- reg : Specifies base physical address(s) and size of the GIC registers. The first region is the GIC distributor register base and size. The 2nd region is the GIC cpu interface register base and size.
The distributor must be accessed globally, so care must be taken to manage it's registers. The CPU interface has the same physical address for each CPU, but each CPU has a separate implementation. The distributor can be set up to route interrupts to specific CPUs (including multiples). See: gic_set_affinity() for example. It is also possible for any CPU to handle the interrupt. The ACK register will allocate IRQ; the first CPU to read it, gets the interrupt. If multiple IRQs pend and there are two ACK reads from different CPUs, then each will get a different interrupt. A third CPU reading would get a spurious IRQ.
As well, each CPU interface has some private interrupt sources, that are used for CPU-to-CPU interrupts as well as private timers and the like. But I believe the focus of the question is how a physical peripheral (unique to a system) gets routed to a CPU in an SMP system.