Car: 95 Civic LX
Problem: Engine cranks, but will not start
What has been done so far:

1) Replaced spark plugs - and tested that there are sparks while
cranking (by attaching a spark plug to a spark plug wire, and grounding
the plug on the valve cover - tried this for all 4 plugs and wires)-
i.e. ignition wires and distributor cap/rotor (brand new) are good.
Also, checked resistance of all ignition wires - all are way below
25,000 ohms

2) Check Engine light goes out after 2 seconds when the key is in the
"ON" position and I can hear the fuel pump prime during those 2 seconds
- so, fuel pump and main relay should be good

3) Can smell gas while cranking - fuel is delivered to the engine
without problems. Also, after removing a spark plug, I can see the
spark plug is soaked with gasoline - so there IS fuel in the engine -
so, fuel pump and main relay should be good

4) Since the engine cranks, then the starter should be good

5) Battery is fully charged using an external charger - so there's
plenty of juice

6) Based on the above, ECU should be good - since the check engine
light goes out after 2 seconds when the key is in the "ON" position.
I've also tried an ECU that's known to be working properly - still the
engine won't start.

7) Timing belt is definitely not broken - I saw the valves move up and
down while peeking in the oil filler hole. Also, the distributor rotor
rotates while cranking.

8) Dry compression test results:
cylinder #1 has 100psi of compression
cylinder #2 has 100psi of compression
cylinder #3 has 130psi of compression
cylinder #4 has 80psi of compression

9) Wet compression test results (after putting a few drops of oil in
each combustion chamber):
cylinder #1 has 150psi of compression
cylinder #2 has 150psi of compression
cylinder #3 has 140psi of compression
cylinder #4 has 130psi of compression

10) Tried spraying starting fluid into the air intake/throttle body.
The engine didn't cough at all.

11) If I take out all the spark plugs and dry them out over night
(they are soaked with gas), and then put them in, I can hear the engine
cough once, then it's back to crank, crank, crank and the spark plugs
will be soaked with fuel again. It seems like the spark plugs are not
able to ignite the fuel, or maybe there's too much fuel?

12) About 3 months ago, car was running fine on the highway, then the
engine stopped completely. Engine would NOT restart. Had to tow it.
Since then, the car has sat on a flat garage floor for 3 months. Gas
tank is 1/2 full.

Please help! Any other things to check/test? What do you think the
problem is?

Could it be the ignitor, even though there's spark on the spark plugs?
Could it be the sparks are not strong enough? How to test whether the
spark is strong enough? The sparks can jump a 1/2" gap between the
spark plug and group.

Please let me know. Thanks in advance for your help!