Well, kernels are independent of compiler, but either way, I'm not a Windows guy, so I don't know much about Borland. Sorry.
As for kernels, I found this and this nifty Wikipedia page, you could use that to do some Google searching, see what you could find on all the different possible OSs listed.
Well sicarie already said that Wine is a good program. But from my previous experiences with it, I tought you can't just put it on a USB-stick and give it to someone, you have to install it via the linux-console.
edit: wow, looks like sicarie and I posted almost exactly at the same time :P
Read the last link I posted. If you install Kubuntu, you can download it through the package manager in the GUI. I would recommend that, then it installs everything automatically - you don't have to deal with messy dependencies and configs.
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