From the Super Mario Wiki
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Mini Luigi is a Luigi toy created by the Mario Toy Company that debut in Mario vs. Donkey Kong: Tipping Stars. It acts just like a Mini Mario toy. As with Mini Peaches, Mini Rosalina, Mini Bowsers, Mini Bowser Jr.s, Mini Yoshis, and Mini Diddy Kongs, however, the character Mini Luigi is based on does not appear in the series.
Mario vs. Donkey Kong: Tipping Stars
Like the other mini toys, Mini Luigis must be guided through levels, and to complete a level all of the mini toys must be guided to the door in a limited time period. As with Mini Marios, Mini Luigis are voiced by Charles Martinet. To unlock them in the Workshop Store in Mario vs. Donkey Kong: Tipping Stars, they must be bought with 150 Stars in the Clattering Cabin section.
Mini Mario & Friends: amiibo Challenge
Mini Luigi makes a return in Mini Mario & Friends: amiibo Challenge. In the game, Mini Luigi's ability, called the High Jump, enables it to reach higher ground. This ability is similar to Mini Rosalina's, although Mini Luigi jumps at a lesser height compared to the Lunar Launch, in exchange for moving one space forward in the process.