Lightning Female to USB-C male adapters do exist: Amazon.com: Lightning to USB-C Adapter, ARKTEK Lightning (Female) to USB Type C (Male) 5 Gbps Data Sync and Charging Con…
However, they only work for charging. Audio not supported on the ones I've found. Probably because it would generally require extra software to know to send audio out of the USB-C port when the headphones are connected, which does not exist.
Now going from the 3.5mm audio jack on a computer to Lightning is not possible without a lot of hardware. Since converting analog audio from the 3.5,, jack to digital audio (Lightning is digital) takes some processing of the audio signal. So no adapter would be able to do it. You would need a converter box for that, and those I'm fairly certain don't exist.
In general Lightning Headphones cannot be used with computers at this point.