Linux file merge command line utility

I need to build a linux command line utility that merge 2 or more windows executable file into one exe. The software must be written in C. The software must run on generic linux 32 and 64 bit. The icon of the newly created file must be equal as the first file icon in the merge list by default, or I can specify a custom icon. The new exe once executed have to extract all merged files and execute all of them sequentially. Every merged file must be encrypted at linux side and decrypted before executing it on windows side. The new exe must run natively on all windows version 32 and 64 bit. Full source code is required.