If an essentially unliftable stone is possible, then God can create it without having the power later to lift it.
If such a stone is not possible, then God cannot create it.
But these are not limitations on divine omnipotence, because not even an almighty being can do what is logically impossible, such as:
lift something whose very nature does not allow it to be lifted by anyone including God,
or conversely, make something impossible to make in the first place also including by God.
One might as well ask whether an omnipotent God can make 2 and 2 add to 5. That He can’t does not make Him any less powerful.
If pressed for an answer I’d choose the second horn: an essentially unliftable stone is impossible, because the stone would have to be material and that which has power in God is God’s spirit. But the divine spirit is 100% above matter. Therefore, no material object can be an obstacle to God.