make: -c: Command not found - linux

Question

First of all, I'm trying to get used to makefiles but yet I#m new with this. The following file is supposed to, first, compile all ./src/*.cpp files to ./src/*.o (where the filename survives) and afterwards complete compilation with simulation.cpp and linking the whole stuff together. Now, make returns the error message:
make: -c: Command not found
I have literally no clue how to proceed! Would the wildcard-construct even work in the way desired? Thanks a lot for your effort!
#basic stuff
TRUE = 1
FALSE = 0
SHELL := #!/bin/bash
# path names
SRCPATH = ./src/
CLEANPATH = ./res/ \
./crash/
# source files.
MAIN = simulation.cpp
OBJS = $(wildcard $(SRCPATH)*.o)
SRCS = $(wildcard $(SRCPATH)*.cpp)
INCLUDES = $(wildcard $(SRCPATH)*.h)
#GLOBAL MACROS PASSED TO PROGRAM!
MODEL_MRT = $(TRUE) #if true model used is MRT else SRT
PARALLEL = $(TRUE)
GRAVITY = $(TRUE)
# output file name
OUT = simulation
# C++ compiler flags (-g -O2 -Wall)
CXXFLAGS = -g -Wall -O -fopenmp
CXXDEFINES = -D MODEL=$(MODEL_MRT) -D PARALLEL=$(PARALLEL) -D GRAVITY=$(GRAVITY)
# compiler
CXX = g++
$(OUT) : $(OBJS)
$(CXX) $(CXXFLAGS) $(MAIN) $(OBJS) $(CXXDEFINES) -o $(OUT)
$(OBJS) : $(SRCS) $(INCLUDES)
$(CXX) $(CXXFLAGS) -c $(SRCS) -o $(OBJS)
clean : $(OUT)
rm $(OBJS)
rm $(CLEANPATH)/*.*
run : $(OUT) clean
./$(OUT)
.PHONY: clean run

Answer 1

You're tricking make with your SHELL variable, it sees is at empty as it is just a comment.
Change
SHELL := #!/bin/bash
to
SHELL := /bin/bash

Answer 2

This line:
SHELL := #!/bin/bash
is incorrect.
Your makefile should work perfectly well if you leave that line out altogether. If you do need something there, try
SHELL := /bin/bash