No, there isn't, also because games wouldn't benefit from it. Even actual 3DS games don't have any benefit from the upgraded CPU of the N3DS: if a game is laggy on o3DS, is laggy on N3DS
with the new gateway 3.2.1 u can install cia on sysnand if u want to take risk then install a legit cubic ninja on sysnand and run homebrew on new xl but homebrew can only use on 9.2 firmware i think if ur new 3ds xl is on 9.2 then u can use a homebrew