Check your Makefile for any SHELL= statements, or for commands which include pipe or redirection characters like >, |, etc. If make sees any such statements, it will invoke command.com to run gcc, and command.com can't pass more than 127 characters to gcc. To work around, comment-out the SHELL= line; if you need such a variable, pass it on the make command line instead. And change your commands to work without redirection/pipe characters.