I'm not sure since Microsoft didn't bother to say what standard their class conforms to, but I suspect that this NIST document is what the Microsoft class is computing, only using triple DES in place of DES.
I guess you will have to write your own method using the primitives in mcrypt.
EDIT 1:
Inspired by the bounty, I have these two examples showing equivalent result in PHP and C#.
First, C#:
using System;
using System.Text;
using System.Security.Cryptography;
namespace TDESMacExample
{
class MainClass
{
public static void Main (string[] args)
{
var keyString = "012345678901234567890123";
var keyBytes = Encoding.ASCII.GetBytes(keyString);
var mac = new MACTripleDES(keyBytes);
var data = "please authenticate me example number one oh one point seven niner";
Console.WriteLine(data.Length);
var macResult = mac.ComputeHash(Encoding.ASCII.GetBytes(data));
Console.WriteLine(BitConverter.ToString(macResult));
// B1-29-14-74-EA-E2-74-2D
}
}
}
Next, PHP:
<?php
$data = 'please authenticate me example number one oh one point seven niner';
$key = '012345678901234567890123'; // Key must be 24 bytes long
$iv = '\x00\x00\x00\x00\x00\x00\x00\x00'; // All zero IV is required
$cipher = mcrypt_cbc(MCRYPT_3DES, $key, $data, MCRYPT_ENCRYPT, $iv);
$mac_result = substr($cipher, -8); // Last 8 bytes of the cipher are the MAC
echo "mac result : " . bin2hex($mac_result);
echo "<br>";
?>