If you are allowed to use dynamic libraries in iOS projects these days, you can just compile a library like on any other platform and use that.
If Apple still does not allow that, you have to create a static library. FPC has no direct support for this. You can manually do it by compiling a dynamic library with the -Cn option. Then look at the generated link.res file, and create a static library from all *.o files mentioned in that file using the "ar" utility. The resulting static library can be linked against a C program.
Note that you can only link one static FPC library against a C program (because otherwise you will have two copies of the system unit, the initialisation code etc).