A couple of changes, you need to tell the compiler to always have the ISR in RAM. This processor ESP32 loads program from FLASH into RAM where it executes it. It only has 128Kbytes of RAM for ICACHE (instruction cache) so it switches out unused code on the fly. When an interrupt is triggered it bypasses the Cache load operation and jumps right to the specified code (ISR) location. If that ISR is not in RAM it panics.

Source: https://github.com/espressif/arduino-esp32/issues/954