Setting up Your Toolchain
Follow the instructions from this tutorial.
http://chaitutechbits.blogspot.com/2010/12/how-build-arm9-tool-chain-mini-2440.html
Obtaining the Correct Kernel Sources
In order for you to get a kernel thats patched for all the hardware on your Mini2440, you need to get the kernel sources from the correct place. While it's possible to simply go and download a kernel directly from kernel.org and cross compile it, you won't get the patches included with that for all the hardware on the Mini2440.
Create a directory for your source tree and change to it and use git to clone the repository.
$ git clone git://repo.or.cz/linux-2.6/mini2440.git
$ cd mini2440
