Portal Site Collection:

A Portal Site Collection is used to link one site collection to another site collection. Portal site will be added to the Navigate Up (global breadcrumb navigation).

PowerShell Script:

$site = Get-SPSite "https://serverName:1234/sites/Sample/"

$site.PortalName = "Sample Link";

$site.PortalUrl = "https://serverName:1236/sites/Test/"

$site.Dispose()