Explanation and Draw of Line Impedance Stabilization Network (LISN)
I would like to know why these values are chosen

The exact values are somewhat arbitrary, but a) they are meant to be standard, so that tests are repeatable and b) they are meant to &quot;swamp&quot; the inductances and capacitances that are present on a &quot;mains&quot; line, which vary.

or why there are these capacitors and indictors. If it is a low pass filter, why there are more components?

The purpose of a LISN is not simply a low pass filter. The purpose is to a) provide a relatively known line impedance to the device under test, and b) to redirect high frequency signals from the device under test to the EMI receiver, rather than to attenuate those signals.

Is it about fourier transformation?

The EMI receiver could be a spectrum analyser, and perform Fourier Transformations, but what the EMI receiver does with the signal it receives is not something the LISN is concerned about.