cannot import too large sql file to mysql

cannot import too large sql file to mysql

I have a 28 MB sql file need to import to mysql. Firstly, i'm using xampp
to import, and it fails, and so i change my max_file_uploads,
post_size(something like that)in php.ini-development and php.ini-product
to 40 MB, but it still show "max:2048kb" and import fail again.
From research, i've learned to import by using mysql.exe, so i open
mysql.exe and type the command line(msdos) below:
-u root -p dbname < C:\xxx\xxx\sqlfile.sql
but still failed again and again.....
what the problem is? xampp? or my sql setting?