Similar approach to Larryboy here, but a reuseable part.
After you have exhausted the other suggestions like dilling 3 screws thru your filter wrench.....after all else fails, I would used a die grinder and cut the end cap of the filter off and gut out the filter element until you can see up inside the filter.
You should then see the other side of the filter mounting plate. It will have the threaded center post that the filter spins onto and then the outer cirlce of smaller holes. Measure the distance accross the holes...lets say they are 1.5" accross center to center. I would get a 1.5" nut at the hardware store then 2 bolts maybe 3/4" long by 1/4" thread and weld them on the nut. You can grind down the threads of the bolt until they fit in 2 of the holes in the plate.
I would then put a socket on the 1.5" nut and an extension on a 1/2" ratchet and turn it out....If you make the 1/4" bolts too long they may break if it is that tight so keeping them as short as possible would be good.
I hope that makes sense.
it is easier to ask for forgiveness than permission