See the question and my original answer on StackOverflow

Here is a sample with a 64-bit server, implemented as a C# class in a class library project, hosted by Windows' system surrogate: dllhost.

This is the class code (you can compile as 'any cpu', no need to compile as x64):

namespace NetComClassLibrary3
{
    // technically, we don't *have to* define an interface, we could do everything using dynamic stuff
    // but it's more practical so we can reference this .NET dll from our client
    [ComVisible(true)]
    [Guid("31dd1263-0002-4071-aa4a-d226a55116bd")]
    public interface IMyClass
    {
        event OnMyEventDelegate OnMyEvent;
        object MyMethod();
    }

    // same remark than above.
    // This *must* match the OnMyEvent signature below
    [ComVisible(true)]
    [Guid("31dd1263-0003-4071-aa4a-d226a55116bd")]
    public delegate void OnMyEventDelegate(string text);

    // this "event" interface is mandatory
    // note from the .NET perspective, no one seems to implement it
    // but it's referenced with the ComSourceInterfaces attribute on our COM server (below)
    [ComVisible(true)]
    [InterfaceType(ComInterfaceType.InterfaceIsIDispatch)]
    [Guid("31dd1263-0000-4071-aa4a-d226a55116bd")]
    public interface IMyEvents
    {
        // dispids are mandatory here otherwise you'll get a DISP_E_UNKNOWNNAME error
        [DispId(1)]
        void OnMyEvent(string text);
    }

    [ComVisible(true)]
    [ComSourceInterfaces(typeof(IMyEvents))]
    [Guid("31dd1263-0001-4071-aa4a-d226a55116bd")]
    public class MyClass : IMyClass
    {
        public event OnMyEventDelegate OnMyEvent;

        public object MyMethod()
        {
            // we use the current running process to test out stuff
            // this should be Windows' default surrogate: dllhost.exe
            var process = Process.GetCurrentProcess();
            var text = "MyMethod. Bitness: " + IntPtr.Size + " Pid: " + process.Id + " Name: " + process.ProcessName;
            Console.WriteLine(text); // should not be displayed when running under dllhost
            OnMyEvent?.Invoke("MyEvent. " + text);
            return text;
        }
    }
}

This is how I register it (note I'm targeting the 64bit registry):

%windir%\Microsoft.NET\Framework64\v4.0.30319\regasm.exe NetComClassLibrary3.dll /codebase /tlb

This is a .reg to make sure it will run out-of-process in dllhost.exe (the guid is the COM coclass MyClass' guid):

Windows Registry Editor Version 5.00

[HKEY_CLASSES_ROOT\AppID\{31dd1263-0001-4071-aa4a-d226a55116bd}]
"DllSurrogate"=""

[HKEY_CLASSES_ROOT\CLSID\{31dd1263-0001-4071-aa4a-d226a55116bd}]
"AppID"="{31dd1263-0001-4071-aa4a-d226a55116bd}"

And here is the client, compiled as x86:

using System;
using NetComClassLibrary3; // we can reference the .net dll as is

namespace ConsoleApp10
{
    class Program
    {
        static void Main(string[] args)
        {
            Console.WriteLine("Bitness: " + IntPtr.Size);
            // note we don't use new MyClass() otherwise we may go inprocess
            var type = Type.GetTypeFromCLSID(typeof(MyClass).GUID);
            var obj = (IMyClass)Activator.CreateInstance(type);

            // note I'm using the beloved dynamic keyword here. for some reason obj.OnMyEvent works but locally raises a cast error I've not investigated further...
            dynamic d = obj;
            d.OnMyEvent += (OnMyEventDelegate)((t) =>
            {
                Console.WriteLine(t);
            });
            Console.WriteLine(obj.MyMethod());
        }
    }
}

When I run it, this is the output:

Bitness: 4 // running as 32-bit
MyEvent. MyMethod. Bitness: 8 Pid: 23780 Name: dllhost // from 64-bit world
MyMethod. Bitness: 8 Pid: 23780 Name: dllhost // from 64-bit world