I'm currently trying to jailbreak my Wii with an SD card and am using a MacBook Pro (El Capitan) to format the card to ExFat. The card is 32 gigs, but is reduced down to a mere 30 MBs after formatting to ExFAT via Disk Utility. I need to put one 40 MB file and one 2 MB file in the card, but it isn't letting me. FAT32 isn't working either. Here is the link to the specific SD card I'm using.