First, visit the following website and login with the same credentials you used to set up your Meta Quest headset.
https://developer.oculus.com/manage/organizations/create/
Create an organization name.
Review the associated non-disclosure agreement and agree to continue.
You can stop there on the developer site!
Turn on your Meta Quest headset and set it nearby.
From your phone or tablet running the Meta Quest app, make sure you're signed in with the same account you used to set up the headset and the developer account.
In the Meta Quest app, go to the 'Menu' and select the 'Devices' icon.
Make sure your Meta Quest headset is on and connected to the same wifi as your device running the app.
From the 'Headset Settings,' select the 'Developer Mode' option.
Toggle Developer mode on.
Once you plug your Meta Quest headset into a PC or Mac via a USB cable, allow the connection from within the headset. Be sure you don't disconnect the USB cable from either the headset or computer while doing this.