Symptom:  

Receiving the following error upon Wordpress theme upload:

The uploaded file exceeds the upload_max_filesize directive in php.ini

Resolution: 

• the php.ini needs these parameters set
  • upload_max_filesize 100MB 100MB
    post_max_size 100M 100M
• the php.ini may also need to be copied into the wp-admin folder, due to some scenarios where php in the wp-admin folder does not pick up values from the domain specific php.ini at the webroot's top level