I don't think so.
First of all kernel is multithreaded, the order of the drivers may depend on a lot of things.
Some of the drivers are built into the kernel, it does not need to load it.
Some of the files are not accessed directly by the kernel, but a program which was started during the boot (like init or systemd ?).
But anyway all the files (including config files) are handled by the kernel (you may check the function
access or
open).
What about the virtual filesystems, like /proc, /dev ?
Kernel has no any idea when the boot itself is completed.
You can check the loaded modules with lsmod.
By the way: what do you want to achieve at all?