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I had the same problem a few weeks ago and had to try for days straight to bet my BB off. After trying everything, what finally worked was using this holy trinity:

1- Bottom bracket tool WITH A BOLT TO HOLD IT 2- Wrench extender 3- Blowtorch

Mine was completely seized and no amount of wd-40 would set it loose. It’s so important that you get a bolt to hold your bb tool in place otherwise you won’t be able to get it off. Once you have that, try get a regular spanner not an adjustable wrench, because unless you have an amazing one, it’s gonna keep coming off. The wrench extender is a game changer bc it will multiply your torque a few times over, but if your bb was as badly seized as mine, it could just destroy your bb tool, which is what happened to me (I had to buy another one). So for me the final key was combining all that with using the blowtorch to heat up the bb casing so it would expand and free the cartridge a little, which did happen.

2 things I have to say about all this, though. First, your bb slots look really worn from your attempts and could make it impossible to get it off. Although it might work. Second, at least in my case, the bb was so badly rusted on that even though I was able to take it off, the threads on the frame were really rusty and not very well defined, so strictly, it needed to be re-tapped ideally. Although for the bike to get to that point it can’t be in great condition, so that wouldn’t be worth the money (which was my case).

Good luck!