The flight instructor stated that he and the student pilot were practicing touch-and-go landings in crosswind conditions. The student pilot landed uneventfully on runway 31; however, during the takeoff roll, the airplane encountered a gust of wind and began to veer to the right. The flight instructor took control of the airplane; however, as it subsequently climbed to an altitude of about 10 feet above the ground, another wind gust caused the airplane to roll over. The airplane came to rest inverted on the adjacent taxiway resulting in substantial damage to the wings and fuselage. The flight instructor reported that were no mechanical malfunctions or failures with the airplane. The reported wind at the airport about the time of the accident was from 220 degrees at 19 knots with 29-knot gusts. The pilot operating handbook for this airplane indicates that operation in a direct crosswind of up to 15 knots has been demonstrated.