Helium Audio Splitter is a, fully functioning, application that enables you to split one audio file into multiple tracks.
It provides comprehensive support for a large range of source and destination formats:
AAC
FLAC
M4A
M4B
MP3
MP4
MPC
Ogg Vorbis
Wave
WAVPack
WMA
It allows you to create tracks in the following ways:
By loading a CUE file
Creating a specific number of tracks of equal length
Create tracks of the same lengths
Create manually defined tracks by specifying start and end offsets