This produced the output you are looking for:
using System;
using System.Text;
class Program {
static void Main(string[] args) {
string input = "に投稿できる";
Console.WriteLine(EncodeTwit(input));
Console.ReadLine();
}
public static string EncodeTwit(string txt) {
var enc = Encoding.GetEncoding("iso-2022-jp");
byte[] bytes = enc.GetBytes(txt);
char[] chars = new char[(bytes.Length * 3 + 1) / 2];
int len = Convert.ToBase64CharArray(bytes, 0, bytes.Length, chars, 0);
return "=?ISO-2022-JP?B?" + new string(chars, 0, len) + "?=";
}
}
Standards are great, there are so many to choose from. ISO never disappoints, there are no less than 3 ISO-2022-JP encodings. If you have trouble then also try encodings 50221 and 50222.