The following vbs script allows to launch a given command with arguments with elevation and mimics the behavior of the original unix sudo command for a limited set of used cases (it will not cache credentials nor it allows to truly execute commands with different credentials). I put it on C:\Windows\System32.
Set objArgs = WScript.Arguments
exe = objArgs(0)
args = ""
IF objArgs.Count >= 2 Then
args = args & objArgs(1)
End If
For it = 2 to objArgs.Count - 1
args = args & " " & objArgs(it)
Next
Set objShell = CreateObject( "WScript.Shell")
windir=objShell.ExpandEnvironmentStrings("%WINDIR%")
Set objShellApp = CreateObject("Shell.Application")
objShellApp.ShellExecute exe, args, "", "runas", 1
set objShellApp = nothing
Example use on a command prompt sudo net start service