Microsoft-approved way to set up Windows 11 without an internet connection. The procedure is performed directly from the installation wizard (OOBE):
Start the Windows 11 Pro installation normally.
On the screen where you are asked if the device is for personal or work use, select: “Set up for work or school”.
In the next window, choose the "Join domain instead" option within "Login options".
Now you can create a local offline account, setting a username and password without needing to log in to Microsoft.