'''My conf:''' Debian 8 (Jessie) with Backports, 4 cores, 4Gb RAM.


'''Target:''' OrangePi One H3 (AllWinner) armhf, .deb only for a specific board

=== Install crossbuild packages for the target architecture. ===
{{{
dpkg --add-architecture armhf
apt-get update
apt-get install crossbuild-essential-armhf
apt-get install cross-gcc-dev gcc-arm-none-aebi binutils-arm-linux-gnueabihf 
}}}

=== Install kernel sources ===
{{{
apt-get install linux-source-X.X
}}}
=== Move to your working dir & copy kernel sources. ===
{{{
cd ~
cp /usr/src/linux.source-X.X.tar.xz .
}}}
=== Expand kernel sources ===
{{{
tar xavf linux-source-X.X.tar.xz
}}}
=== Move to sources dir ===
{{{ 
cd linux-source-X.X 
}}}

If you have patches to apply then copy them into linux-source-X.X folder and then for each patch do: 
{{{
patch -p1 < MYPATCH 
}}} 
Into arch/arm/ there are all supported boards, choose your board (mine is OrangePi One and it's a sunxi board)

=== Prepare for configuration, start with a minimum configurations ===
{{{
ARCH=arm CROSS_COMPILE=/usr/bin/arm-none-eabi- make sunxi_defconfig
}}}

Now, we probably need more modules because that defconfig is a very minimal configuration
{{{
ARCH=arm CROSS_COMPILE=/usr/bin/arm-none-eabi- make menuconfig
}}} 
Choose your modules.

* In General Setup -> Stack Protector buffer overflow detection set it to None (or build will fail).

=== Build! ===
{{{
ARCH=arm CROSS_COMPILE=/usr/bin/arm-none-eabi- DEB_BUILD_OPTIONS=nocheck make deb-pkg LOCALVERSION=-YOUR_TARGET_ARCH KDEB_PKGVERSION=$(make kernelversion) -j#num_of_cores
}}}
'''Don't forget to set the target LOCAL_VERSION=-YOUR_TARGET_ARCH''' (ie: -arm-antani-lpae ), otherwise dpkg '''will not install the kernel'''.
This is what i did for my OrangePi One: 
{{{
ARCH=arm CROSS_COMPILE=/usr/bin/arm-none-eabi- DEB_BUILD_OPTIONS=nocheck make deb-pkg LOCALVERSION=-armmp-lpae KDEB_PKGVERSION=$(make kernelversion) -j4
}}}
Wait until build process completes; ''ready to use .debs are in the upper level folder''.