I symlink directories I want to share into ~/Base/shared. I have enabled File Sharing (via SMB) on this directory, but symlinks are shown just as links and are not followed to their target (you can try connecting to it via iOS files app itself).
PS: Any way to be able to browse my ~/Base/shared from iOS is fine by me, but the only success I have had is using SMB with the Files app. Webdav and SFTP iOS clients just mysteriously don't connect or connect but are so buggy that they are completely unusable. (I could connect KMPlayer to my webdav server, but KMPlayer only supports video/audio files.)
Best Answer
Disable file sharing in the macOS GUI, but do the config there. Launch the SMB server yourself with this setting:
Some symlinks still might not work, but just recreating them with another name worked fine for me.