I tryed to rebuild dovecot on a system with stable kernel (2.4.*) but hat to remove the --with-ioloop=epoll in rules as epoll is only in experimental kernels (2.5.44 and above).Please remove this from the build as it will also not build on non linux systems. Otherwise you have to have correct build dependencies on linuxkernel source. But reading changelog of 1:1.0.3-2 I think you dislike pinning the package to linux kernel only.
One possibility would be to use --with-ioloop=best. It'll use epoll if available and fallbacks to poll if not. I think I'll make this the default for v1.1.
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