Audio2Split offers an easy and quick solution to split audio files into two independent media segments. It supports audio formats such as AC3, AIF, FLAC*, MOV, MP3, MP4 (.m4a), OGG, WAV, and WMA. You just need to select one of the seven tabs, drag and drop an audio clip onto a media drop box, set a split position, and name the output files.
Audio2Split does not produce file parts. Rather, it will produce two independent audio clips at the position where you specify. So you can open and play back each of the split files separately with a media player like QuickTime Player and VLC Media Player.