In my experience, the cross-compiler will refuse to link against shared libraries that "don't exist", which they usually don't in a cross compiler setup (e.g. cross compiling an aarch64 application that uses SDL on a ppc64le host with ppc64le SDL libraries)
The usual workaround, I think, is to use dlopen/dlsym from within the program. This is how the Nim language handles libraries in the general case: at compile time, C imports are converted into a block of dlopen/dl* calls, with compiler options for indicating some (or all) libraries should be passed to the linker instead, either for static or dynamic linking.
Alternatively I think you could "trick" the linker with a stub library just containing the symbol names it wants, but never tried that.
Well, you need to link against them and you can't do that when they don't exist. I don't understand the purpose of a stub library, it is also only a file and if you need to provide that, you can also provide the real thing right away.
You just need a compiler & linker that understand the target + image format, and a sysroot for the target. I've cross compiled from Linux x86 clang/lld to macOS arm64, all it took was the target SDK & a couple of env vars.
Clang knows C, lld knows macho, and the SDK knows the target libraries.