Although you can easily Import project from Makefile in Kdevelop, but I'd like to use CodeBlocks.
I wonder if that really works reliable. You can do a lot strange things with Makefiles. I am sure KDevelop does not support each and every possible Makefile magic... but hey - I should give it a try... ;-)
Is there some guide or tutorial how to create project for C::B form Makefile?
No, there is not and there can hardly be (due to the reason I said above).
But: Try to setup a simple project (only a new, empty C::B project - nothing else). Then go to the project properties, enter the name of your Makefile and select "This is a custom Makefile". Don't forget to setup the project's (top-level) path correctly - meaning to store the project file in the folder where the "root" Makefile is.
Still: I strongly suggest you go to the Makefile(s) step by step and transfer the settings to C::B's build system. It's far easier to maintain and to adopt for the future.