long distance recording

Hello all, I am hoping I can get some help on this. I have been playing drums for 30 years but I have never recorded drums on my own, I have always used studios and let the engineer do his thing.
My question is if a guitarist from a different state/country sends you a track via enail that they want you to play drums on and send it back to them, how is this done? I hear people talking about it. What equipment/software do I need?
Thanks!