Disassembling nintendo tools from official SDK is already polemical for Wii's Libogc.
even if libogc is using open source libraries, it's not "heavily based" on Nintendo's work but "is" and acts the exact same way Nintendo tools act. not really written legally, it's only a copy of the SDK.
Don't do the same thing for 3DS.
Write your own tools based on what you learn, not just reproduce its codes which would re-create the nintendo's executables.
Edit:
I completed the wiki page with the build environment.
Someone want to check the mistakes I did? I didn't test to compile homebrew yet so maybe there are things not working.
Someone released a homebrew with libCTRU already compiled, who was it? snailface maybe?
I don't know if it's easier to provide pre-build libraries or let the user do it (and learn).
Also, shouldn't built library files go to devkitPro folder instead of staying in the homebrew project's folder?