I can split my task on to steps:
1 step - on laptop1 (Win10 x64) share real COM port from Arduino to TCP port
for example when I connect FTDI adapter with Arduino to laptop it creates COM26 in Device Manager
So I need tool that can use this COM26 and map it with some TCP port, for example 7000
Finnally I should have on this laptop port 7000 in LISTENING mode and everything that come to this port from LAN should redirect to COM26 and vise-versa.
2 step - on laptop2 (win7 x64 - Code::Blocks for Arduino IDE) create Virtual COM port (for example COM123) that should be mapped to laptop1:7000 via LAN.
So in my IDE I can choose COM123 and flush my program and this data go via LAN to COM26 on laptop1.