You load the patched ROM into your emulator, not the IPS file.

Assuming you're using Lunar IPS, here's the general flow:

• Launch Lunar IPS
• Click apply patch
• You will be prompted for the patch (.ips) file, select it
• You will be prompted for the ROM you want to apply the patch to, select it and it will patch that ROM you just selected
• Open your emulator and load that ROM you just patched in the last section

It still sounds like you're trying to open the IPS file in the emulator which will not work. It's a patch, not a complete ROM that you can play. You should be patching a vanilla SMB1 rom with the IPS patch using Lunar IPS. After you patch the ROM, you open the patched .nes file in your emulator.

https://www.marcrobledo.com/RomPatcher.js/ i guess this works