See Part I

Beginning with wine 0.9.57 "-lsunmath" is needed. You can get the libsunmath library from blastwave, for example:

LIBS      = -lsocket -lnsl -lintl -L/opt/csw/lib -lsunmath

This is the error you might get if the library is not specified in dlls/wined3d/Makefile:

Undefined first referenced
symbol in file
isinf surface_base.o
ld: fatal: Symbol referencing errors. No output written to wined3d.dll.so
collect2: ld returned 1 exit status
winegcc: gcc failed
gmake[2]: *** [wined3d.dll.so] Error 2
gmake[2]: Leaving directory `/var/tmp/wine-0.9.57/dlls/wined3d'
gmake[1]: *** [wined3d] Error 2
gmake[1]: Leaving directory `/var/tmp/wine-0.9.57/dlls'
gmake: *** [dlls] Error 2

The isinf related discussion can be found here.