I have an old Epson MX80 dot-matrix printer in the closet, have thought about getting a Raspberry Pi and setting that up so we can wirelessly print to it. But... who would really want that?
For a printer like an Epson MX80 an esp32 should be enough to share the printer on a raw TCP interface (AppSocket I think the protocol is named) on port 9100. It is supported by Windows and CUPS.
Very easy implementation as it essentially it just forwards the data to the printer. Since it's a raw interface you need the proper driver, but luckily Epson provides a Windows 10 driver for the Epson MX-80 (!) [1] CUPS doesn't have driver for the MX-80 but it has a number of generic Epson drivers and my guess is that one of those will work.
The most difficult part is probably the parallel interface (unless you have a printer with a serial interface in which case it will be much easier)
As for the "who would want that", I think the use case for that kind of printer today is slow logging. With a laser printer that outputs a page at a time, if you log one line per day the power fails after 65 days, you lose the 65 lines that was in its memory. The MX-80 can print a line, or even a character if you poke it in the ribs a bit, at a time, so if the power goes away, your printed lines are still there.