phpMyAdmin is limited to about 2 megabytes for data import.
I never suggested doing it line by line. with a few deft search/replace moves in MS word such as:
find "INSERT INTO blah_blah VALUES(
replace with nothing
find p);
replace with p
then you can change it from highly redundant SQL insert statements into a much more efficient Comma-Separated-Value file (CSV). Open it in excel to see if it worked. I leave the actual mechanics of doing this properly as an exercise for you.
that might reduce the file a bit. possibly quite a bit.
and what do you mean 'connect to it via the internet'??? what 'net thingy?'??
i'll say it again, if you can't upload it to where your server, you will probably not have much luck getting it imported....UNLESS you break the whole thing down into manageable sized chunks. try finding out just how many lines your phpMyAdmin can handle via web browser. IT could very well handle a thousand (or even a few thousand) lines at a time. 26 MB is large though. that would be a pain.
ultimately, you SHOULD be able to upload a paltry 26MB file. If you are working on dialup, you should invest in DSL or cable modem. It would make your job a lot easier and would easily pay for itself in a week in terms of lost time.