hi,
you need "mkisofs.exe".
put all necessary files into a folder (e.g. TEST) and create the iso with the command:
mkisofs -iso-level 1 -o test.iso -pad -N -V "TEST" iso.
now copy this ISO file and a matching CUE file (and any CDDA tracks) to the MAME ROM-folder and start with the command:
mame64 neocdz -cdrom roms\test.cue, that's all.

Making an ISO file