Since they work on different computers, you should use network communication. SOAP is a common communication format that can be easily done for both .Net and Delphi win32. But SOAP = XML = slow.
For my company, we use the RemObjects SDK remoting framework:
http://www.remobjectssdk.com/
It is very easy to make an interface, generate code for .Net / Delphi / Php / C ++ / whatever, also supports SOAP, but we use the binary format for speed (!).
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