Fatal error: Allowed Memory Size of (X Size) when running drush migrate-upgrade
You need to check for the right php.ini file. Be aware, that drush is using the CLI (command line interface) version of PHP, which might use a different php.ini file than the version used by your web server.

Your above error message states, that the CLI version has a memory limit of 128MB only (which is the default value that might even be used when there is no php.ini file for your PHP version).

In Windows you can find out the used php.ini file - or the folder where it is expected - by typing the following command to your Windows command prompt:

php -i | findstr /c:"php.ini"

In Unix compatible systems you could use grep instead:

php -i | grep "php.ini"