Salut Lespotes has documented his workflow for using Golden Gate for cross-development on Windows:

I would like to share with you my experience of cross-development between PC and Apple IIGS using ORCA and Golden Gate. I encountered a few difficulties at the beginning, but with the invaluable help of Kelvin Sherlock (the author of Golden Gate, whom I would like to thank very much), I now have a solution that works very well. Compilation, linking, and deployment to a disk image are automated with a Python program. From this experience, I have produced a very detailed guide illustrated with simple, ready-to-use examples, which you can find here: https://github.com/bruno185/Apple-IIGS-cross-dev-with-ORCA-Golden-Gate