Default Cfg files on android?

on my old mp3 player, there is a "rooting/jailbreaking" process. its done by installing another os on the device, called rockbox.
in the rockbox os, you were able to make changes in the os, like hiding features from the main menu, changing the system theme, changing individual settings and so on. here is an example of a cfg file.
volume: 70
bass: 11
treble: 12
balance: 0
time format: 12hour
volume display: numeric
show files: supported
wps: /.rockbox/car.wps
lang: /.rockbox/afrikaans.lng

a cfg is just a text file with the extension .cfg.
when you wanted to make changes, you would simply go into the file browser, and "play" the file the same way you would open a music, picture, or video file, just press open on it.
so i was wondering, is there an equivalent in android, or something similar?
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