mp3splt can be utilized for splitting MP3, OGG Vorbis and FLAC files without decoding.

mp3splt will be very useful to split large MP3, OGG, Vorbis, and FLAC files allowing you to make smaller files or to split entire albums to obtain original tracks.

If you want to split an album, you can select split points and filenames manually, or you can get them automatically from CDDB (internet or a local file) or .cue files. Supports also automatic silence split, that can also be used to adjust cddb/cue split points. Trimming using silence detection is also available. You can extract tracks from Mp3Wrap or AlbumWrap files in few seconds. For mp3 files, both ID3v1 & ID3v2 tags (using libid3tag) are supported.

mp3splt Features:

split recursive multiple files
support for Vorbis comments
split album with split points from freedb.org
split albums via .XMCD, .CDDB or .CUE files
support for Audacity labels file
automated split with silence detection with trim
split using a fixed time length or equal time tracks
split Mp3Wrap or AlbumWrap files
split concatenated MP3
MP3 VBR (variable bit rate) support
choose output directory when you split files