Can you make this device to 128GB

It is impossible to increase the amount of RAM or internal storage in your iPad - as this is fixed during manufacture; what you have is fixed for the life of your device. You can, however, subscribe to a higher tier of iCloud storage - but this is not a substitute for internal storage.

If your internal storage is full, your only option is to better manage the storage that you have - and delete unused Apps or unneeded data. 

These support pages should prove to be helpful:

About storage on your device and in iCloud – Apple Support

What's the difference between device storage and iCloud storage? – Apple Support

Manage your iCloud storage – Apple Support

How to check the storage on your iPhone, iPad and iPod touch – Apple Support

Clear Other storage on your iPhone or iPad - Apple Support

“Offloading” Apps can be a helpful method of creating temporary space for a software update.

https://9to5mac.com/2020/01/21/how-to-offload-apps-in-ios-to-save-space-without-deleting-their-data/

Additional information about creating sufficient space for installation of a software update can be found here:

If you need more space for an update on your iPhone, iPad, or iPod touch - Apple Support

ALL Apple iOS/iPadOS mobile devices have a fixed amount of internal flash memory storage that can never be expanded/increased.

If you need additional internal iPad data storage there are ONLY two things to do.

Purchase a larger data storage capacity iPad OR backup, then remove, stuff off of your existing iPad.

Sorry. & Good Luck to You!