[makefile] How to abort makefile if variable not set?

Use the shell error handling for unset variables (note the double $):

$ cat Makefile
foo:
        echo "something is set to $${something:?}"

$ make foo
echo "something is set to ${something:?}"
/bin/sh: something: parameter null or not set
make: *** [foo] Error 127


$ make foo something=x
echo "something is set to ${something:?}"
something is set to x

If you need a custom error message, add it after the ?:

$ cat Makefile
hello:
        echo "hello $${name:?please tell me who you are via \$$name}"

$ make hello
echo "hello ${name:?please tell me who you are via \$name}"
/bin/sh: name: please tell me who you are via $name
make: *** [hello] Error 127

$ make hello name=jesus
echo "hello ${name:?please tell me who you are via \$name}"
hello jesus