early withdraw Roth

Not directly.

Or if you prefer: Maybe.

When you file form 1040 you calculate your income tax and also several other federal taxes including self employment tax and excise taxes on early IRA distributions.

Your total tax bill or refund is the combination of all these taxes.

So if you have an early distribution excise tax to pay, you could lower your total tax bill by reducing income tax. In your case, NOLs might or might not lower income to the point where income tax would be lowered.

In the case where NOLs lower adjusted gross income, but due to credits and/or deductions and/or exemptions you had no income tax, the NOL will not help your total tax bill. The excise tax still has to be paid even if there is zero income tax.

As a sidebar, note there are exceptions to the general under which early withdrawals may not be subject to penalties. Requires some specific conditons, but worth not overlooking.