You probably already have what's needed to build Lua:
http://www.lua.org/faq.html#1.1
Also, see here:
http://lua-users.org/wiki/BuildingLua
If I may ask, why are you building from source? On debian you could simply do `apt-get install liblua5.1-0-dev` for the 5.1 development libraries, and `apt-get install lua` for the Lua interpreter binaries.