Can't transfer files larger than 2GB to FAT32 USBs on MacOS HighSierra

This is a bug in the current version of macOS 10.13 High Sierra.

For now don't use Finder.app to transfer files larger than 2 GB to a FAT32 formatted volume/drive as the operation will fail.

In the meantime use other file managers such as ForkLift, Transmit or Commander One to copy larger files to FAT32 volumes.