Checking if your kit is complete...
Looks good
Writing Makefile for IO::Epoll
cp lib/IO/Epoll.pm blib/lib/IO/Epoll.pm
AutoSplitting blib/lib/IO/Epoll.pm (blib/lib/auto/IO/Epoll)
/Users/cpanrun/build/5.10.0/bin/perl /Users/cpanrun/build/5.10.0/lib/ExtUtils/xsubpp  -typemap /Users/cpanrun/build/5.10.0/lib/ExtUtils/typemap  Epoll.xs > Epoll.xsc && mv Epoll.xsc Epoll.c
Please specify prototyping behavior for Epoll.xs (see perlxs manual)
gcc -c  -I. -fno-common -DPERL_DARWIN -no-cpp-precomp -arch ppc -arch i386 -nostdinc -B/Developer/SDKs/MacOSX10.4u.sdk/usr/include/gcc -B/Developer/SDKs/MacOSX10.4u.sdk/usr/lib/gcc -isystem/Developer/SDKs/MacOSX10.4u.sdk/usr/include -F/Developer/SDKs/MacOSX10.4u.sdk/System/Library/Frameworks -mmacosx-version-min=10.3 -DPRIVLIB_LAST_IN_INC -fno-strict-aliasing -pipe -O3   -DVERSION=\"0.01\" -DXS_VERSION=\"0.01\"  "-I/Users/cpanrun/build/5.10.0/lib/CORE"   Epoll.c
Epoll.xs:7:23:Epoll.xs:7:23:  error: error: sys/epoll.h: No such file or directorysys/epoll.h: No such file or directory

Epoll.xs: In function 'XS_IO__Epoll_epoll_ctl':
Epoll.xs:26: error: storage size of 'event' isn't known
Epoll.xs: In function 'XS_IO__Epoll_epoll_ctl':
Epoll.xs:26: error: storage size of 'event' isn't known
Epoll.xs: In function 'XS_IO__Epoll_epoll_wait':
Epoll.xs:44: error: invalid application of 'sizeof' to incomplete type 'struct epoll_event' 
Epoll.xs: In function 'XS_IO__Epoll_epoll_wait':
Epoll.xs:44: error: invalid application of 'sizeof' to incomplete type 'struct epoll_event' 
Epoll.xs:57: error: invalid use of undefined type 'struct epoll_event'
Epoll.xs:57: error: dereferencing pointer to incomplete type
Epoll.xs:57: error: invalid use of undefined type 'struct epoll_event'
Epoll.xs:57: error: dereferencing pointer to incomplete type
Epoll.xs:58: error: invalid use of undefined type 'struct epoll_event'
Epoll.xs:58: error: dereferencing pointer to incomplete type
Epoll.xs:58: error: invalid use of undefined type 'struct epoll_event'
Epoll.xs:58: error: dereferencing pointer to incomplete type
lipo: can't open input file: /var/tmp//cc2qZxGW.out (No such file or directory)
make: *** [Epoll.o] Error 1