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• Install WinGate on your development machine and stop the WinGate service.
• Install the WinGate SDK onto the same machine
• Run Visual Studio 2010
• Create New Project and select WinGate Plugin Module from the Visual C++ section of the Installed Templates
• Set options in the Wizard and click Finish.
• Build solution
• Run WinGate 

Assuming you have set options to add your module to the manifest and register the package with WinGate, then WinGate and the WMC should load your module.

Wizard Options

Friendly name and Description

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