apt-get install debootstrap qemu-user-static binfmt-support

qemu-debootstrap --arch armhf stretch /srv/raspbian-stretch-cross http://archive.raspbian.org/raspbian --no-check-gpg
mount -t proc proc /srv/raspbian-stretch-cross/proc/
mount -t devpts devpts /srv/raspbian-stretch-cross/dev/pts

LANG=C LC_ALL=C chroot /srv/raspbian-stretch-cross
cd

wget http://ftp.de.debian.org/debian/pool/main/d/debian-archive-keyring/debian-archive-keyring_2017.5_all.deb
wget http://archive.raspbian.org/raspbian/pool/main/r/raspbian-archive-keyring/raspbian-archive-keyring_20120528.2_all.deb
dpkg -i debian-archive-keyring_2017.5_all.deb raspbian-archive-keyring_20120528.2_all.deb
rm debian-archive-keyring_2017.5_all.deb raspbian-archive-keyring_20120528.2_all.deb

echo 'deb [arch=amd64] http://ftp.be.debian.org/debian stretch main' > /etc/apt/sources.list
echo 'deb [arch=amd64] http://security.debian.org/ stretch/updates main' >> /etc/apt/sources.list
echo 'deb [arch=armhf] http://mirrordirector.raspbian.org/raspbian stretch main' >> /etc/apt/sources.list

apt-get update
apt-get install apt-transport-https ca-certificates binutils

echo 'deb http://twolife.be/raspbian/multiarchcross-stretch/ ./' >> /etc/apt/sources.list
echo 'deb [arch=armhf] https://twolife.be/raspbian/ stretch main test' >> /etc/apt/sources.list
echo 'APT::Install-Recommends "0";' > /etc/apt/apt.conf

dpkg --add-architecture amd64
apt-get update

apt-get install libc6:amd64
apt-get install -d binutils-arm-linux-gnueabihf
dpkg -i --force-all /var/cache/apt/archives/binutils-arm-linux-gnueabihf*.deb

apt-get remove --purge gcc-4.6-base gcc-4.7-base gcc-4.8-base gcc-4.9-base gcc-5-base
apt-get install gcc-6-arm-linux-gnueabihf g++-6-arm-linux-gnueabihf
apt-get install cpp-6-crosslinks g++-6-crosslinks gcc-6-crosslinks build-essential

echo 'export DEB_BUILD_OPTIONS=nocheck' >> ~/.bashrc
echo 'cd' >> ~/.bashrc

apt-get clean
apt-get install bash-completion mc most:amd64 m4:amd64 bzip2:amd64 xz-utils:amd64 libtinfo5:amd64
apt-get install -d bash:amd64 dash:amd64 tar:amd64 gzip:amd64 findutils:amd64 make:amd64

Big HACK : exit the chroot and install binaries for make&findutils&tar&gzip&dash&bash by hand from /srv/raspbian-stretch-cross/var/cache/apt/archives into the chroot