too weird, but obviously a nice frame: the 26.8 post might show up on a late Windsor using Tange tubing from Japan, but this doesn't look like one. BB could be 68 and BSC, but again the details are wrong, incorrect serial number location for one... never heard of Raul Garza's name applied to Windsor, they always were Acer-Mex products, AFAIK.
If this is correctly ID'd as a 35x1 BB, then all bets are off. Might be some obscure Argentinian make, and a fairly nice effort I'd say.
Do the tubes have standard ODs or do they have metric dimensions?