Mount SMB share without 2GB filesize limit on OSX Lion
Since Lion, OS X does not come with Samba, but with another implementation of SMB/CIFS.

OS X documentation does not have an option for large file.

You perhaps simply need to update your OS X installation. I have OS X Mountain Lion, and files of 3GB are copied over SMB without trouble. Either you need to upgrade to Mountain Lion or to a newer Lion release.

Other possibility, your server does not support large file and needs an upgrade.

PS: you should avoid cross-posting on multiple stack exchange sites at the same time.