I didn't understand the preoccupation with dmake, so I ignored that requirement... I already had MinGW and Microsoft's nmake installed, so I just downloaded and installed the new Activeperl 22.214.171.1246, as my previous install was 126.96.36.1993, slightly too old...
in reply to ActiveState Perl supports MinGW compiled modules
I ran a few test builds of XS modules (Sub::Name, Data::Dump::Streamer). Guess what: it works. You don't need dmake, nmake will do fine.
An exception is Win32::API, but we knew that already, it uses MSVC inline assembler syntax and MinGW's gcc can't handle that.