after changing the settings in the php.ini file, did you restart the apache server?
are you sure you edited the correct file?
create a new php page and add the following code to it:
<?php phpinfo(); ?>
this will show you the active settings that the server is using, do your changes show in the phpinfo page?
see this page for details on all the php settings that effect file upload size:
wap_upload.asp?page=php2