I can see immediately that it includes directories from your VS install, but not from the Windows SDK.
The INCLUDE path is set up by Chromium by running vcvarsall.bat in a way similar to this
"c:\Program Files\Microsoft Visual Studio\2022\Professional\VC\Auxiliary\Build\vcvarsall.bat" amd64 10.0.22621.0
The exact path will vary (professional versus community etc.) but the basic behavior should be the same on your machine as on mine. On my machine I get this for INCLUDE after running that command:
>set include
INCLUDE=c:\Program Files\Microsoft Visual Studio\2022\Professional\VC\Tools\MSVC\14.35.32215\include;c:\Program Files\Microsoft Visual Studio\2022\Professional\VC\Tools\MSVC\14.35.32215\ATLMFC\include;c:\Program Files\Microsoft Visual Studio\2022\Professional\VC\Auxiliary\VS\include;C:\Program Files (x86)\Windows Kits\10\include\10.0.22621.0\ucrt;C:\Program Files (x86)\Windows Kits\10\\include\10.0.22621.0\\um;C:\Program Files (x86)\Windows Kits\10\\include\10.0.22621.0\\shared;C:\Program Files (x86)\Windows Kits\10\\include\10.0.22621.0\\winrt;C:\Program Files (x86)\Windows Kits\10\\include\10.0.22621.0\\cppwinrt;C:\Program Files (x86)\Windows Kits\NETFXSDK\4.8\include\um
I'm afraid you'll have to figure out what is different about your setup that is causing this to not work. Anything that is different about your setup or any steps that you skipped could be the problem. Good luck.