Read the article thoroughly How to delete your Apple ID account - Apple Support
How to permanently delete your Apple ID
Sign in with your Apple ID at privacy.apple.com on a Mac, PC, iPhone, or iPad. Then scroll down to Data and Privacy and select "Manage Your Data and Privacy." On the following page, select "Get started" under "Delete your account."
When you request account deletion, you'll receive a unique alphanumeric access code. Make sure that you keep this access code in a safe place. For a short period of time while your request is being processed, you can contact Apple Support, provide your access code, and we’ll help you cancel your request so you can resume using your Apple ID.
Note : they have started erasing the account from server , in case if alfa numeric code was shared to you the account can be recovered , if not then it's impossible .