There is
a wiki-entry for that but that doesn't tell you very much (do read the build-faq though).
That paragraph also links to fpcup (renamed into fpcdeluxe), and while that isn't working for you (other thread) there is a nice table
here which tells something about the requirements. Which files that are exactly depends on your linux distro/platform.
For remote debugging you can perhaps try
this wiki-entry.
Wrong subforum btw, and it would be convenient to know if you're only want to use fpc or also lazarus.
Note that it is very inconvenient to cross-compile from Windows to Linux because of the required libraries (which you would have to copy from your Linux distro over to your windows machine). It becomes h*ll if you also want to target a specific GUI for Linux. In short: non advisable.