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As for all rusty things, penetrating oil the day before -- something more than WD40.
Heat may help.
The fittings are toast, so you're gonna need to reflare and replace the fitting, or the whole line (both are cheap.)
I'd use Vise-Grips myself; maybe file the brass flat on opposite sides to get a better purchase. Or file it down and use the next smallest flare nut wrench.
You ARE using a flare nut wrench, right? (the four-sided kind, not your regular open-ended wrench?)
or use a little pipe wrench if posible. i hate rusty brake lines, the beater s10 at my work blew one line and of course every line that its attached to breaks then the bleeders break
since you're scrapping the old line, anyway, cut it in half, then use the "bionic wrench". this thing is cool and it can work on stuff that is too rounded for a regular wrench.