From my limited understanding, this idea is just wrong. There are thousands of cold/flu viruses and our bodies memory to protect itself only applies to the specific type it encountered, and further, the protection wanes as time goes on.
Why do so many people say, “oh it’s good to get sick because your body builds immunity”. This certainly can’t be the case for the typical cold.
I’m not talking about extremes of the “eat dirt” idea. Of course exposure to viruses vs zero exposure has an impact (you could explain how this works too maybe), but typically most people who exist normally in the world are already exposed to tons of crap.