Using the 32GB flash drive to create a Windows installation media on another computer is your best bet.
Use Microsoft's Media Creation Tool on another PC.
Create bootable Windows installation media on the 32GB drive.
Boot your Surface from it and do a clean install.
Surface:
https://support.microsoft.com/en-us/surface-recovery-image
Other PCs:
https://www.microsoft.com/en-in/software-download/windows10?msockid=3c6856c40cd16eb8209143170d636fca
Please note after 14 October 2025, Windows 10 will no longer receive free software updates, technical support or security fixes. This means your PC will be more vulnerable to security threats and malware. Consider Upgrading to Windows 11.