Code:
# CGAL_MAKEFILE = ENTER_YOUR_INCLUDE_MAKEFILE_HERE
the first step would be to uncomment that line and to "enter yor makefile here", as it said. That makefile should of course contain all the needed definitions for $(LONG_NAME_PROBLEM_CXXFLAGS), $(LONG_NAME_PROBLEM_LDFLAGS) and all the other missing input.
In it's current form that Makefile from your sample will not do anything practical at all.
Why not writing a simple Makefile by hand? Without all these external references?
Linux