impossible to directly convert file because they are fundamentally different file types. files are compiled binaries specifically for (NT/DOS kernel). files are software packages for Debian-based Linux
Wine (Wine Is Not an Emulator) is a compatibility layer that lets you run Windows applications directly on Linux without needing a copy of Windows. How to Install Wine: how to convert exe to deb link
If your goal is to distribute a Windows program within a Linux package (for example, to bundle it with its own Wine prefix), you can "package" it. impossible to directly convert file because they are
sudo apt update
sudo apt install build-essential dpkg-dev wine
Copy your working EXE and any required DLLs into /opt/myapp inside the package folder. Step 3: Copy the EXE and Dependencies Copy