gluBuild3DMipmaps() is defined in glu.bmx, so I am not sure why this is failing:
Building Engine
Compiling:Engine.bmx
flat assembler version 1.66
5 passes, 0.7 seconds, 835609 bytes.
Linking:Engine.exe
E:/Projects/Engine/.bmx/Engine.bmx.gui.release.win32.x86.o(code+0x67542): undefined reference to `gluBuild3DMipmaps@32'
Build Error: Failed to link E:/Projects/Engine/Engine.exe
Process complete
Building Engine
Compiling:Engine.bmx
flat assembler version 1.66
5 passes, 0.7 seconds, 835609 bytes.
Linking:Engine.exe
E:/Projects/Engine/.bmx/Engine.bmx.gui.release.win32.x86.o(code+0x67542): undefined reference to `gluBuild3DMipmaps@32'
Build Error: Failed to link E:/Projects/Engine/Engine.exe
Process complete