config VSCode / launch.json&tasks.json, you just need to change the line 13 and 14 of launch.json

launch.json

{
    // Use IntelliSense to learn about possible attributes.
    // Hover to view descriptions of existing attributes.
    // For more information, visit: https://go.microsoft.com/fwlink/?linkid=830387
    "version": "0.2.0",
    "configurations": [
        {
            "name": "C Launch",
            "type": "cppdbg",
            "request": "launch",
            "preLaunchTask": "build_debug",
            // Change the two lines below
            "program": "${workspaceFolder}/pipex_debug",
            "args": ["guillaume.txt", "ls", "wc", ".tmp_out_pipex"],
            "stopAtEntry": false,
            "cwd": "${workspaceFolder}",
            "externalConsole": false,
            "MIMode": "lldb",
            "environment": [
                { "name": "PATH", "value": "/usr/local/bin:/usar/bin:/bin:/usr/sbin:/sbin" }
            ],
            "showDisplayString": true
        }
    ]
}

tasks.json

{
    // See https://go.microsoft.com/fwlink/?LinkId=733558
    // for the documentation about the tasks.json format
    "version": "2.0.0",
    "tasks": [
        {
            "type": "shell",
            "label": "build_debug",
            "command": "make",
            "args": [
                "debug"
            ],
            "options": {
                "cwd": "${workspaceFolder}"
            },
            "problemMatcher": ["$gcc"],
            "group": {
                "kind": "build",
                "isDefault": true
            },
            "presentation": {
                "echo": true,
                "reveal": "always",
                "panel": "shared"
            }
        }
    ]
}

z.Makefile

# ...

$(NAME): $(OBJS) $(HDEPS)
	$(CC) $(CFLAGS) -o $(NAME) $(COMPILEFLAGS) $(OBJS)

# Usage: make debug && lldb philo_debug -o run
$(NAME)_debug: $(SRCS) $(HDEPS)
	$(CC) $(CFLAGS) -g -o $(NAME)_debug -I$(HEAD) $(COMPILEFLAGS) $(SRCS)

debug: $(NAME)_debug

.PHONY: debug

Améliorable avec https://code.visualstudio.com/docs/editor/variables-reference#_input-variables