I asked exactly this question not long ago. I had already tried the proper penetrating lube and cheater (pipe for improved leverage) to no avail.
I'm not sure if it was horsefarmer or who reminded me, but I'll tell you this:
putting a torch on it made all the difference. I had not used a torch for a very long time. Now, I use it regularly. Heat is a great tool.
In addition to all the other good advice here already: vibration can help work the penetrating oil into the rusted threads as well. Apply oil to the threads, allowing gravity to pull the oil down - put a piece of wood against your crank, and gently tap it repeatedly with a hammer or whatever. Don't bang the heck out of it, just tap it gently with a little rhythm to vibrate it. Set it aside for a while and let the oil work.
Be careful using penetrating oil AND a torch, particularly if you're using an aerosol can! Keep the can and the torch well away from each other. Don't be horsing around shooting oil through the flame to see if it makes a cool flame thrower.
Trust me, just don't do it.
And don't be breathing the fumes as you oil on hot metal or flame on oily metal.
You probably already know, but when working with this kind of wrenching, use properly sized box wrenches rather than open ended or (even worse) an adjustable.
Like old Sheldon, I believe adjustable wrenches have many legitimate uses on bikes if used properly - but NOT when you are cranking hard on stuck parts. Worse than a stuck nut or bolt is a stuck AND rounded off nut or bolt.
And, of course you know the left pedal is "threaded backwards." The first time I tried to take one off, I budged it a little and it just seemed to get tighter. Cuz, I
was tightening it!