How to set environment variables in makefile?

How can I correctly set environment variables in a makefile on Windows? I get an error about CreateProcess.

C:\>make.exe -f build.makefile start
export MALLOC_PERTURB_=110
process_begin: CreateProcess(NULL, export MALLOC_PERTURB_=110, ...) failed.
make (e=2): The system cannot find the file specified.
c:\testmake.makefile:4: recipe for target 'start' failed
make: *** [start] Error 2

START: 
    export NODE_ENV=110
    echo $(NODE_ENV)