gistfile1.txt

Variable: ANDROID_HOME Value: C:\Development\adt-bundle\sdk

Variable: ANT_HOME Value: C:\Development\apache-ant

Variable: JAVA_HOME Value: C:\Program Files\Java\jdk1.6.0_45

Next I added the following values to the """""Path system variable""""" NO USER in Environment Variables:

%JAVA_HOME%\bin;%ANT_HOME%\bin;%ANDROID_HOME%\platform-tools;%ANDROID_HOME%\tools;

instalar el jdk y meterlo al path 


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Update: If you upgrade to Phonegap 3.3 you shouldn't need to do this anymore. Details on updating Phonegap: http://phonegap.com/blog/2013/12/13/phonegap-release/

I had the exact same problem and found a solution that works:

Download the source ZIP for Cordova: http://cordova.apache.org/#download
Extract the 'cordova-android' ZIP anywhere. Inside will be a 'framework' folder.
In eclipse open the newly unzipped 'cordova-android/framework' folder as an existing project.
In eclipse right click on this new 'Cordova' project -> Properties -> Android . Make sure 'Is Library' is checked.
Right click on your app's project -> Properties -> Android. In the Library section choose 'Add'. Select your Cordova project.
All done, import should now resolve!