you can use .htaccess files to override php.ini settings in a specific to the directory you place them in.
before I go on, I need to stress something: Placing a .htaccess file in a directory will affect that directory, and ALL SUB DIRECTORIES WITHIN IT, so be careful.
Now - the meat.
To get a script to handle, lets say, files up to 200MB in size, be able to run for up to 1200 seconds (20 minutes), and not have PHP limit the amount of memory this function to less than the size of the files you are uploading, you would set up your .htaccess file something like this:
// .htaccess
php_value max_execution_time 1200
php_value memory_limit 200M
php_value post_max_size 200M
php_value upload_max_filesize 200M
// end of file
the 'max_execution_time' setting determinies how long scripts are allowed to run (in seconds)
the 'memory_limit' setting determines how much of the system's memory will be allowed to be used for scripts and processes
the 'post_max_size' setting determines the maximum file size that can be sent via the 'POST' method (form submission)
the 'upload_max_filesize' setting is the maximum file size that PHP will allow to be uploaded
Now save this file as .htaccess and add it to the directory in which the script to upload a large file will be used.
I urge you to create this script in it's own directory with no sub-directories or other files in it!!!
Once the .htaccess file is in place, simply create a form to select and handle the file!
-=Lazzerous=-