SET @username = 'username';
SET @password = 'password';
SET @email 	= 'email';

INSERT INTO `wp_users` (`ID`, `user_login`, `user_pass`, `user_nicename`, `user_email`, `user_url`, `user_registered`, `user_activation_key`, `user_status`, `display_name`)
VALUES
(NULL , @username, MD5(@password), '', @email, '', NOW(), '', '0', @username);
INSERT INTO `wp_usermeta` (`umeta_id`, `user_id`, `meta_key`, `meta_value`)
VALUES
(NULL, LAST_INSERT_ID(), 'wp_capabilities', 'a:1:{s:13:"administrator";s:1:"1";}'),
(NULL, LAST_INSERT_ID(), 'wp_user_level', '10'),
(NULL, LAST_INSERT_ID(), 'nickname', @username);