Problem is solved
1.ADD this config at application/config/config.php for all cookie in framework
ini_set('session.cookie_samesite', 'None');
ini_set('session.cookie_secure', TRUE);
2.Edit this line at system/core/Security.php line ~273 replace from
setcookie(
$this->_csrf_cookie_name,
$this->_csrf_hash,
$expire,
config_item('cookie_path'),
config_item('cookie_domain'),
$secure_cookie,
config_item('cookie_httponly')
);
to
setcookie($this->_csrf_cookie_name, $this->_csrf_hash, ['samesite' => 'None', 'secure' => true,'expires' => $expire, 'path' => config_item('cookie_path'), 'domain' => config_item('cookie_domain'), 'httponly' => config_item('cookie_httponly')]);
for csrf support SameSite attribute.