Yes, I have had similar experiences. It can be really difficult to interact with people like that, especially if they insist that they do not want you to do X for them or if they try to return your $10 favor with a $100 favor.

I have found that there is usually something behind this martyr like behavior, a desire to be liked, a desire to control/be in control, or to be pitied.

This may be the wrong approach, but for me, I now try to not take notice of all the self-sacrificing. I also refuse favors from friends who have these tendencies. I have found that pushing favors onto them often does not really work because *they* want to be the one self-sacrificing. Maybe start with something small and see how your friend takes it?