I'm trying to import nearly a 64M WXR file. I've tried all the tweaks I've found in threads like this one:
http://wordpress.org/support/topic/phpini-problem-not-allowing-20mb-file
That is, I modified - in this case the *root* php.ini - in order to increase:
* timeout limit
* max input time
* post max size
* upload max filesize
* memory limit
... as well as MySQL's query time max, AND wp-settings' own memory limit.
What I find especially disturbing is that after doing all of that, the upload times out in exactly the same place -- about 3% into the upload, or 30 seconds. That doesn't make any sense; I'd think it'd at least get further before failing.
I should note that I'm running nginx, but I know of no directive that'd have an impact here, only php.ini.
So I wonder what else might be making this die? I'm going to use the WXR splitting technique for now, but I'm concerned in case anyone hit the same problem.