I need to check my notes, but IIRC, the C610 is amongst the machines which sees 1/2 the RAM capacity for SIMM bank sizes above 16 MB. I'm pretty sure that instead of supporting 13 Row X 13 Col addressing, it only supports 13 X 12 or 12 X 13, which is weird. Perhaps Rob knows the exact mechanism.
In any case, showing 1/2 the capacity, if you install a pair of 128MB SIMMs you should get a total of 132MB of RAM detected by the OS.
Ordinarily, the specified maximum capacity for the C610 is 68MB (72MB on the 8MB model). And if you install a pair of 64MB SIMMs, you'll still just get 68MB. But a pair of 128MB SIMMs should take you to 132MB. I don't know if it's reliable in that configuration. If the memory controller is just doing 13 X 12 addressing, then it should work fine.
The later Q660AV and Q840AV and the Nubus PowerMacs (except the 6100) only see 1/4 of the capacity of large SIMMs (seem to be limited to 12 X 12 addressing) so installing 128MB SIMMs in those later models gains one nothing over just installing a 32 MB SIMM.