I can't explain you all the process step by step but I'll give you some advices where to look for.
First:
(WinPC)-----------------(LinuxPC)>>>>>>>>>>(the internet)
The WinPC ethernet interface must have an IP address in the same LinuxPC netmask (ex. 192.168.0.88). This must be already so, right?
After this, I assume you already can connect to the internet properly using Linux. Is it so?
At this point, what you need is
iptables for doing IP masquerade. You can have all the info you need at
www.netfilter.org or posting another question about a simple iptables script that does masquerade (better in the security forum).