I am not sure if someone had try it before, so I will comment "How to create a plugin for Gideros desktop player running on Linux + wine"
I use cmake cross-platform build tool and mincgw32 compiler and the following steps:
1) Install cmake cross-platform build tool
2) Install mingw32 compiler
3) Create C/C++ source code of the plugin
4) Configure cmake to compile plugin as shared library (DLL) for wine. (Create a CMakeList.txt described in http://www.cmake.org/Wiki/BuildingWinDLL
5) Execute cmake from root source code.
6) Execute make for compile from root source code. This should generate a plugin.dll file.
7) Copy DLL library to plugin folder in the Gideros installation folder used by wine.
8) Use Gideros Studio to test the plugin from lua code.
I have tested it works and suppose it also works on Windows and Mac with the same steps.