Which PHP handler and PHP version are you using? The answer will depend on your PHP handler and version.
If you are using PHP 5.3+, you can define path variables in the global php.ini file:
Code:
[PATH=/home/username/public_html]
memory_limit=100M
For each user that you want to allow the higher limit, simply put the path to that user's home directory, then the changes to the variables you want to allow. I'd put this at the bottom of the /usr/local/lib/php.ini file. This will only work on PHP 5.3+ not PHP 5.2
It should conceivably work for the various PHP handlers, but I've only tested it on FCGI and suPHP. Prior to PHP 5.3, I have no idea how you'd accomplish what you want to accomplish in suPHP. In DSO for PHP 5.2, you might be able to define the values in include files in /usr/local/apache/conf/userdata/std/2/username (where username is the cPanel username) location with php_value memory_limit 100M to hard code it.