The model is created by Roman Cyganov.
3D Artist Roman Cyganov shared a new photorealistic portrait of a girl called Helisa. The artist used ZBrush for sculpting, Houdini for modeling, grooming, and making wrinkles, Substance 3D Painter for texturing, Texturing XYZ for the details, and Unreal Engine 5 for rendering.
As usual, the level of detail in the model is astounding.
If you're impressed, check out Roman's other projects on ArtStation.