I suspect it's related to wine, line 23 of the log:
checking whether we are cross compiling... no
Could you try the usual $(SED) replacement and see if that works?
diff -r e18e7ca2ee3f src/lame.mk
--- a/src/lame.mk Tue Oct 05 15:23:21 2010 +1100
+++ b/src/lame.mk Tue Oct 05 16:02:23 2010 +1100
@@ -19,6 +19,8 @@
endef
define $(PKG)_BUILD
+ # wine confuses the cross-compiling detection, so set it explicitly
+ $(SED) -i 's,cross_compiling=no,cross_compiling=yes,' '$(1)/configure'
cd '$(1)' && ./configure \
--host='$(TARGET)' \
--prefix='$(PREFIX)/$(TARGET)' \