I have a large high-resolution image that I am using for an overlay using Google Maps v3 API. This works fine for desktop and laptop computers with a reasonable network connect
you can check MapTiler http://code.google.com/p/maptiler/. It can generate the tiles you need.
Tile server is really easy to write. The easiest way is just to host static files (your tiles) in a directory structure. The directory structure is then usually servername/zoom/x/y.png (or zoom/y/x.png). Such structure is also produced by MapTiler. MapTiler also generates an example web page using the tiles (but I guess it uses Google Maps API v2).
Information about using your tiles in Google Maps API v3 can be found here: http://code.google.com/apis/maps/documentation/javascript/maptypes.html#CustomMapTypese