In an ideal world, the following command would install all 32-bit dependencies necessary for building Wine on Debian/Ubuntu:
sudo apt install gcc-multilib:i386 gcc-mingw-w64:i386 libasound2-dev:i386 libpulse-dev:i386 libdbus-1-dev:i386 libfontconfig-dev:i386 libfreetype-dev:i386 libgnutls28-dev:i386 libgl-dev:i386 libunwind-dev:i386 libx11-dev:i386 libxcomposite-dev:i386 libxcursor-dev:i386 libxfixes-dev:i386 libxi-dev:i386 libxrandr-dev:i386 libxrender-dev:i386 libxext-dev:i386 libgstreamer1.0-dev:i386 gstreamer1-devel:i386 gstreamer:i386 libosmesa6-dev:i386 libsdl2-dev:i386 libudev-dev:i386 libvulkan-dev:i386 libcapi20-dev:i386 libcups2-dev:i386 libgphoto2-dev:i386 libsane-dev:i386 libkrb5-dev:i386 samba-dev:i386 ocl-icd-opencl-dev:i386 libpcap-dev:i386 libusb-1.0-0-dev:i386