You are miles away from anything that the FreeBSD build system is intended to do, completely 100% unsupported, to the best of my knowledge. The cross-compiling/cross-development available within the normal FreeBSD build system is for building for a different processor/machine architecture on FreeBSD (e.g. building an ARM release on a x86 system, and things like that), not for building in an alien OS environment. The tools for building release images are in /usr/src/release, and should let you build releases without any installation over the top of the build host's FreeBSD OS install.
Even if you can make it work, it seems like a recipe for constant pain and creation of exciting new bugs which don't exist when the code is compiled in a supported manner. Kernel builds, in particular, can be very sensitive to their build environment. I would be very unlikely to trust a BSD OS built in a Linux build environment, when it is designed to be built in a BSD build environment.
By all means create a new fork, and good luck with it. I just think you are taking a very wrong approach by considering Linux as a build environment for it if the desired result is a pure BSD OS (and not some hybrid). Do remember that the FreeBSD name is trademarked, the logo is trademarked and protected by copyright, and Beastie is protected by copyright; i.e. you may not use any of those pieces of intellectual property without formal permission.