The "Makefile" is for FreeBSD (and probably other BSD); the "GNUmakefile" is for Linux, and should automatically take precedence with gmake.  I assume you are using a GNU toolchain on Windows?  I could try to produce a makefile which makes isolating errors easier; let me add a no-libcrypto build option first.

Edit:  I thought tossing in the hash implementation C files would be a quick fix.  Oops.  This may take a few minutes.