You should start by porting the C library, which would involve:
- modifying the tools used to generate the syscalls stubs to emit MIPS assembler fragments, and the SYSCALLS.TXT input file for them
- probably grab a few OpenBSD mips-related arch-specific header files for configuration purposes
- regenerate the clean kernel headers for the 'arch-mips' sub-tree
Then, modify the dynamic linker to handle all MIPS-specific relocations.
Finally, if your CPU is big-endian, probably fix a few endian-related problems in the system or the tools like aapt, etc..
Hope this helps