[c] Cygwin - Makefile-error: recipe for target `main.o' failed

You see the two empty -D entries in the g++ command line? They're causing the problem. You must have values in the -D items e.g. -DWIN32

if you're insistent on using something like -D$(SYSTEM) -D$(ENVIRONMENT) then you can use something like:

SYSTEM ?= generic
ENVIRONMENT ?= generic

in the makefile which gives them default values.

Your output looks to be missing the all important output:

<command-line>:0:1: error: macro names must be identifiers
<command-line>:0:1: error: macro names must be identifiers

just to clarify, what actually got sent to g++ was -D -DWindows_NT, i.e. define a preprocessor macro called -DWindows_NT; which is of course not a valid identifier (similarly for -D -I.)

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