I never made a package containing only files (without source code to compile), but you can look at other packages (like ttf-nokiapure) and see how it works and then upload it to the autobuilder.
The autobuilder will generate the deb file and import it in the repo.
https://garage.maemo.org/extras-assistant/index.php

This is the source package of ttf-nokiapure:
http://repository.maemo.org/extras-d..._1.10-2.tar.gz

No, you don't need Linux.
If you make it please write in the wiki some instructions.