A standard proof of the existence of Eulerian circuits proves the following are equivalent for a connected graph $G$:
(i) Every vertex in $G$ has even degree
(ii) The edges of $G$ can be partitioned into disjoint cycles
(iii) $G$ is Eulerian
I'm interested in $(i) \implies (ii)$. The proof I've seen is by induction. However, the claim is very much about the edge space of $G$. Is there a linear algebraic proof of that implication?
The generalization is an Eulerian matroid
Since you want an analogous theorem for (i) => (ii), the first one has to be rephrased into a statement about edges and circuits; we can't handle vertices and degree in the matroid setting.
And now we're all set to translate that to a statement about matroids:
Unfortunately this does not characterize Eulerian matroids, but Wilde rescues the theorem in a smaller setting:
All from: https://en.m.wikipedia.org/wiki/Eulerian_matroid
The theorem is in: Wilde, P. J. (1975), "The Euler circuit theorem for binary matroids", Journal of Combinatorial Theory.