You don’t have to “create the project on a Mac”. The CMakefile that comes with the SDK work both on Mac and PC. So as long as you use a CMakefile to compile your own source you should be good (I have an example plugin on github GitHub - pongasoft/vst3-again-sample: Example of a self contained VST3/VST2 plugin that is not part of the SDK). So you only need to “compile” the project on the Mac. You cannot indeed use a PC to compile the Mac version.
I personally develop on Mac and then simply use a PC to compile the project for the PC version.
Note that my mini framework Jamba (https://jamba.dev/) creates the proper CMakefile…
Yan