--- tools/gyp/pylib/gyp/generator/make.py
+++ tools/gyp/pylib/gyp/generator/make.new.py
@@ -1216,6 +1216,7 @@
       includes = config.get('include_dirs')
       if includes:
         includes = map(Sourceify, map(self.Absolutify, includes))
+        includes = reversed(includes)
       self.WriteList(includes, 'INCS_%s' % configname, prefix='-I')
 
     compilable = filter(Compilable, sources)