Thanks to (Ivan Shmakov) comp.infosystems.www.servers.unix. One approach is:
<!--#set var="header-title" value="Help - Frequently Asked Questions - FAQ"
--><!--#set var="header-description" value="Answers to common questions about ..."
--><!--#include virtual="includes/header-basic.htm" -->
Also, another option (undocumented Apache behavior?) is to combine set directives:
<!--#set
var="header-title" value="Help - Frequently Asked Questions - FAQ"
var="header-description" value="Answers to common questions about..."
--><!--#include virtual="includes/header-basic.htm" -->