If you are using Ubuntu, Debian or Fedora, you can probably use WineHQ's repo with the winehq-devel package. You can also find the dev dependencies listed on the Fedora page. On Arch, AUR has the wine-git package that should work. On NixOS or other distros/OSes where you have the Nix package manager installed, you can get an environment with all of the dependencies setup for you, although in that case, I will at least note that you don't get a multiarch build.
The situation could be better, but given the heroic amount of ridiculous stuff going on in Wine, it's not too bad either. (Not sure how many pure C programs I've seen exposing MSVC C++ ABI interfaces, but Wine is one.)