This guide describes how to create the developer certificates needed for publishing Iphone apps on a windows machine.
http://www.iandevlin.com/blog/2012/11/phonegap/building-an-ios-signing-key-for-phonegap-in-windows
To run a IOS machine with virtualbox check out this tutorial: http://www.macbreaker.com/2013/01/iatkos-ml2-mountain-lion-virtualbox.html
To distribute your app for beta testing, this guide will help: http://3qilabs.com/2012/07/how-to-ad-hoc-distribute-your-ios-app-via-a-website-and-ota/