You have to first install the header file aspell.h, as indicated by the error message:

Aspell.xs:4:20: fatal error: aspell.h: No such file or directory
 #include <aspell.h>
                    ^
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It comes from the development package for the aspell library.

Update: I'm not sure how this works on MSWin, but it should be possible, as there are some PASSes at CPAN Testers.