http://bugs.winehq.org/show_bug.cgi?id=58377
--- Comment #1 from Alexandre Julliard julliard@winehq.org --- 32-bit ELF dlls cannot be built in new wow64 mode, since the whole idea is to not use 32-bit Unix libraries.
If you want to support new wow64 with a 32-bit binary, the only way is to build it as PE. If you need to make Unix calls you have to create a separate Unix library and use the WINE_UNIX_CALL interface. This is still a work in progress as far as Winelib is concerned though.