A few days for goggling and I started.
NOTE: Of course I bought Mac and iPod Touch later.

Step One  - Environment and toolchain setup for Cygwin

Step Two - Porting Win32 project to iPhone toolchain.

This step took a month of work. I first met with GCC, the command line, makefile, as a Windows programmer learned a lot. I would also highlith time spent for on refactoring for GCC and iPhone SDK. Much time was spent on troubles with header files and Win-Unix-iOS functions porting (some functions were absent on some platforms). Redesigning in a portable form through #define's and interfaceed was fairly painless, as well as reompilation Third Party libraries that I needed, such as Lua. A lot of time was saved beause original windows game used OpenGL and OpenAL. Both my friend warned me that there are many challenges when working with audio on the iPhone, in my case, OpenAL did his jobs without problems. I didn't touched my sound code at all. Also helped that engine core (each game programmer should have "pet engine") was tested under Embeded Visual Studio for the smartphone. During this period, programming and testing workflow was established. It is very easy to make changes in the Far or Visual Studio and check compilation for iPhone toolchain. Code always tested  on Windows. At some point, it decided to check code on Linux, Fedora Linux was installed for VirtualBox. I would like to note that the presence of Unit test will quickly identify and fix most problems (I could only run on Linux, but it was enough already). Also, I recommend to include the maximum compilation warning level and stop compiling if warnings appear (-Werror for GCC), and fix them all. Only this activity helped me fix several insidious bugs. Objective-C only used for startup and for UIController stuff. All other code in C++.
Results:

• Game runs under Windows and compiled for the iPhone platform. Using "platform configs" I could run a game that worked almost like a on real device, including resolution, landscape orientation, the dimension of texture, etc.

...

• Windows version (very old interface)
  

Step Three - Hardware and testing

To test the functionality for real hardware iPod Touch 3g 8GB was bought (as i decided later 8gb iPod Touch 3g actually 2g). Jailbreak was done, and ... everything started without problems from first time. A few lines were added to makefile to upload it to device. Command line scp was used to upload on the device. To bypass password asking for every connect authentication was changed to ssh keys.

Step Four - Optimization and debugging

Almost from start i understand that CPU on my iPod Touch 2g cannot handle physics in real time, actually in that time i almost did deision about canceling this project. On big scenes physics, simulation can take up to 300 ms per frame, it is unacceptable. As a final result physics was separated from rendering. Rendering with maximum FPS if physics not started and limited to 10 FPS if physics simulation started. Physics simulation starts immediately after player pressed Start button. So when you see "count done" and hear siren sound physics already simulated for a 2..3 seconds. Of course physics parameters were re tweaked to pass 100ms per frame restriction, as a result a little slow was introduced (By the way i like that slow more - it allows detect trajectories of blocks which goes outside fence), so for better hardware this slow mo still be available, from now this is game play feature. So minimal hardware spec was established as my iPod 2G. After a few experiments  -O3 optimization level was chosen. Also 3d rendering was optimized: DIP count decreased, VBO, almost all DIP's with alpha test was removed, OpenGL state proxy was implemented. Debugging via logs files and gdb installed on my device. Code was tested very good for windows platform so i did not get any troubles with iOS. Memory leaks were fixed on windows using Visual Leak Detector. All possible problems with OpenGL was fixed or detected via geDebugger.

Step five - MacOS and xCode

To release game in AppStore you need MacOS, xCode and developer certificate. MaOS 10.6.5 and xCode was installed to Virtual Box.
A few days was spent to compile for iPhone simulator.
Investigation phase was finshed.

Step Six - Developer Certificate
To compile for real device using xCode you need to be in “iOS Developer Program” - 99$ per year. Bank account was opened and strted registering process for “iOS Developer Program”.
First trouble i get when i did not found my country in Apple registration form. (Ukraine).

Apple please add Ukraine to countries list!!! Here almost 38 millions of people!!! Almost all my friends had device based on iOS!!
I think install base in Ukraine bigger then in most European countries.
Ukraine is another country where you can beat Nokia.
Pleeeeease!!!

So they asking to fill registration form,fill credit card info, print it and send this document by fax.

• 28 January 2011 - Registration Form filled and sent via PamFax
• 2 Febrary 2011 - I got answer. From that time i am iOS Developer!!!
  

Step Seven - Mac Mini

Mac mini was bought. That's solved my last problems.