I guess you want to set up a Gmail account, then have files in its inbox as attachments to messages and then give other people the username and password so that they can download the messages and therefore get the files. The size limit for a file is 25 MB. Some kinds of attachment are blocked - executables certainly, and zip files may be a problem so I'd use RAR. To get around the size limit, use WinRAR to make a split archive where each portion is smaller than 25 MB. You may as well use zero compression ("store") if it is a multimedia file (video etc) you are processing. You can also make PAR sets using something like Smartpar. This will help the recipients if parts are missing or corrupted. You could also check out an app called GMail Drive.
But... and this is the point we keep making, and which you keep not getting, there is no way to just supply a url and remotely fill a Gmail inbox with the (potentially huge) file it links to. Do you seriously think Google would let their servers be used in this way? Or the owners of the site where the file is hosted? You have to get the file on your local computer first and then upload it.
And, importantly, (read this carefully) trying to avoid these kinds of restrictions is something called "hacking", and we don't help with that here.