There’s a few ways to approach this, ordered from tame to extreme:
– Chemical: Plus gas, penetrating oil, WD40: this might help, usually doesn’t and usually makes what you’re trying to remove slippy
– Shock / Impact: Impact driver, nut gun, hammer, air chisel: you need to be careful that you’re hitting something expendable which won’t damage whatever it’s connected to… but it’s usually successful in breaking the bond between corroded threads
– Brute force: generally leads to breaking things, or rounding things off
– Heat: heat-gun, oxy torch: High chance of success, but I wouldn’t try this on a bicycle frame as you could weaken the structure
– Drilling / cutting: Last resort as there’s a high likelihood of collateral damage, but I have had success with a dremel and a nearly welded-in bottom bracket… even a shallow groove can relieve the tension on an over-torqued thread