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Important note: --build and --host options are here to prevent libraries from binding to latest CPU features like AVX2.

1. Update C:\MinGW\msys\1.0\opt\crosstool\src\build_cross_toolchain.sh as follows:

   #!/bin/bash
   export PATH=.:/usr/local/bin:/mingw/bin:/bin
   export PATH=$PATH:/c/WINDOWS/system32:/c/WINDOWS
   export PATH=$PATH:/c/WINDOWS/System32/Wbem
   
   cd /opt/crosstool/src/build-gmp
   ../gmp-6.1.2/configure \
      --build=i586-pc-mingw32 --host=i586-pc-mingw32 \
      --disable-shared --enable-static
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure libgmp ==="
       exit 1
   fi
   make
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to make libgmp ==="
       exit 1
   fi
   make check
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to check libgmp ==="
       exit 1
   fi
   make install
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to install libgmp ==="
       exit 1
   fi
   
   cd /opt/crosstool/src/build-mpfr
   ../mpfr-4.0.2/configure \
      --build=i586-pc-mingw32 --host=i586-pc-mingw32 \
      --with-gmp=/usr/local --disable-shared --enable-static
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure libmpfr ==="
       exit 1
   fi
   make
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to make libmpfr ==="
       exit 1
   fi
   make check
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to check libmpfr ==="
       exit 1
   fi
   make install
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to install libmpfr ==="
       exit 1
   fi
   
   cd /opt/crosstool/src/build-mpc
   ../mpc-1.1.0/configure \
      --build=i586-pc-mingw32 --host=i586-pc-mingw32 \
      --with-gmp=/usr/local --disable-shared --enable-static
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure libmpc ==="
       exit 1
   fi
   make
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to make libmpc ==="
       exit 1
   fi
   make check
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to check libmpc ==="
       exit 1
   fi
   make install
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to install libmpc ==="
       exit 1
   fi
   
   cd /opt/crosstool/src/build-expat
   find . -delete
   cp -R ../expat-2.2.9/. .
   ./configure --disable-shared --enable-static
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to configure expat ==="
       exit 1
   fi
   make
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to make expat ==="
       exit 1
   fi
   make install
   if [ "$?" -ne "0" ]; then
       echo "=== build script: failed to install expat ==="
       exit 1
   fi
   
   echo "=== build script: OK ==="
   

2. Run C:\MinGW\msys\1.0\opt\crosstool\src\build_gcc_cross.cmd and wait until it completes.
3. If there are no errors, shutdown MinGW VM and make snapshot "SNAP-C".

>> Read next section or buy already prepared cross-compiler (€10) to save your time.