(1) Install iphone gcc installed in your jailbroken iPad with firmware 3.2
iPhone gcc is available in Cydia. To install it in you need to do these
# assume you have installed APT 0.6 Transitional and Aptitude and wget in Cydia, so that you can use the command apt-get
# if libgcc is broken in Cydia, you have to install it manually before iphone-gcc
dpkg -i libgcc_4.2-20080410-1-6_iphoneos-arm.deb
# install iphone-gcc
apt-get install iphone-gcc
Moreover, install these utilities via apt-get as well
apt-get install make ldid zip unzip wget
for editor in iPad you could use vim or nano
(2) Header files for toolchain and SDK 3.2
the header files for SDK 3.2 is available in one zipped tar file (sys32.tgz). You can download it (about 147M) here
(3) copy and untar the required headers and libraries (first copy to /var/mobile/sys32.tgz) and install it in iPad say
mkdir -p /var/toolchain/
tar -xzvf /var/mobile/sys32.tgz
(4) Use this sample TabBarSample.zip and unzip it to test.
This TabBar sample source code is compatible with iPad and iPhone gcc, with auto-rotation and auto-resizing support.
The package includes a new command line utility called appinstall, it is used to install compiled app to /var/mobile/Applications/* directory for iPad, it simulates the app install process via XCode.