I have two suggestions:
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Do you have make in your %PATH% environment variable? On my system, I need to add %MINGW_DIR%\bin to %PATH%.
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Do you have make installed? Depending on your mingw installation, it can be a separate package.
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Last resort: Can you pass the full path to make on the commandline?
cmake -D"CMAKE_MAKE_PROGRAM:PATH=C:/MinGW-32/bin/make.exe" ..\Source