Dockerfile "includes"

_includes\base.m4

define(APT_UPDATE, `apt-get update')dnl
define(APT_UPGRADE, `apt-get upgrade -y')dnl
define(APT_INSTALL, `apt-get install -y --no-install-recommends')dnl
define(APT_INSTALL_BASE, `APT_INSTALL apt-utils apt-transport-https ca-certificates wget curl gnupg iputils-ping procps htop vim sudo')dnl
define(APT_GO, `APT_UPDATE && APT_UPGRADE && APT_INSTALL_BASE')
define(APT_UPDATE_INSTALL, `APT_UPDATE && APT_INSTALL')dnl
define(APT_CLEANUP, `apt-get clean && rm -rf /var/lib/apt/lists/* /tmp/*')dnl
dnl
ARG APT_KEY_DONT_WARN_ON_DANGEROUS_USAGE=1

Dockerfile.m4

FROM debian
include(base.m4)

RUN APT_GO \
    && APT_INSTALL screen \
    && APT_CLEANUP

Makefile

includes = ./_includes

build:
	m4 -I $(includes) Dockerfile.m4 > Dockerfile
	docker build $(DOCKER_ARGS) -t $(DOCKER_IMAGE)  .
	rm -f Dockerfile

Running it

make -B -f Makefile build DOCKER_IMAGE=${DOCKER_IMAGE} DOCKER_ARGS="${DOCKER_ARGS}"