I've run memtest86 for half a day (4 passes without any error), so memory seems fine. At the moment I'm running a 3DMark11 in a loop under Windows 10 which seems stable for now (no issues after about 1h) - note that under Windows I use the Nvidia 1070.
I also tested whether the sceensaver under BigSur plays any role: The hackintosh was able to start the screensaver without any freeze, so there also seems to be no (direct) connection. I disabled the screensaver and ran some stress test with the Intel Power Gadget and maybe after 20 minutes the computer froze.
Next thing I'll try to throw out the Nvidia card and see if this changes anything (if not, then only the WiFi card and the NVMe remain as potential cause of the error).
If you have any more suggestions what I should try, please fire away