Hi,
You can use Golden Records to do this. The software was designed for vinyl to CD/MP3 conversion, but it has a powerful file splitter that you can use.
www.nch.com.au/golden <= download golden records here
Basically just open your file into Golden Records, then double click it to play it. In the dialog that opens, you will see the file splitting options there. Basically just nominate the cursor points where you want to the file to split (up to 32 points can be nominated), Then hit the "Split File at Cursor Marks in List" button and the file will be split up at all the points you specified.
Now hit Ctrl+A to select all the files and hit the "Burn Audio CD" button. In the window that appears hit the "Finish" button and all your split files will now be burned to an Audio CD as .cda files.