Gnu Make target out of expanded list of files

I am grouping some type of files like: http://ift.tt/1BNSKuN

about 100 sub directories...

CC_FILES_TO_BUILD += $(wildcard $(SRC_DIR)/01-Application/*.c) 

ASM_FILES_TO_BUILD += $(wildcard $(PROJECT_ROOT)/01-Sources/07-Target/01-MC9S12G/04-STARTUP/01-CPL_LIB/*.s)

When I dump for example CC_FILES_TO_BUILD per rule, I get nice lists of files names.

I then build new lists out these by normal subst to get the corresponding lists of depend files and obj file.

I then want to use these depend and obj list as targets in rules like:

$(CC_TO_MAK_BUILD_LIST):

   # do make depend $@

but make doesn't like it, apparently nothing to be done although the files(obj and deps) are not there. No force or phony could solve it for me. According to: http://ift.tt/1AxQ0O6

Wildcard expansion is performed by make automatically in targets and in prerequisites.

make should expand the lists, like CC_TO_MAK_BUILD_LIST, automatically.