How do you create a new WSL instance?

Question

I searched over a lot of articles on the internet and cannot find literally any about creating a new WSL instance from command line, wsl.exe. (what is happening.)

I'm not asking wsl.exe --import, I'm wanting to create a new flesh Ubuntu instance with specified name.

I have done once or twice in the past this but nowhere to be found the note I took (am I idiot or what). So how can we?