would like to recommend S2U - a free of charge tool for porting S60 application to UIQ. The porting is simple, fast its results are excellent. The porting process is comprised of 3 steps:
STEP 1: Automatic Series 60 Project File Conversion
STEP 2: Building the project in the UIQ environment
STEP 3 (May be required in some cases): Minimal manual original source code adjustments.
The tool is from Peroon R&D Ltd. and can be downloaded from http://www.peroon.co.il/s2u.html. In case any problem occur, Peroon's free of charge support is very efficient.