Hi, Raja
You are not able to change macro in ble_constants.h file as they're hard linked by nxp ble stack. I think whatever the value you modify, the stack still uses 23.
KW40 is a BLE 4.1 SoC which only support short packet, even you set ATT_MTU to 512, on l2cap level, stack will split it into multiple link layer packets, throughput will get not significant improve (only few bytes overhead get reduced).
And, KW40 is an old device, could you consider switching to KW41? KW41 is BLE 4.2 SoC support Data Length Extension Feature, and very similar to KW40.