[l]et you select from two basic file splitting options: disk spanned (split into a set of files varying in size auto-calculated by GSplit based on available free disk space and saved immediately to spannable removable disks) or blocked (split into a set of same sized split files). You may enter the size for each piece file, the number of pieces you want to obtain, or the number of lines/occurrences of a pattern by piece.
Especially the latest option is worth your attention, as it comes very handy when you want to split a file after or before certain pattern (tag, text, etc.)
It can also
[c]ustomize piece files according to your needs (size, filenames, title, author...), leave additional space on disks, create pieces without tags or with custom headers (useful for text-based files like large server log or CSV files).
It's freeware and can be downloaded from here: http://www.gdgsoft.com/gsplit/
(It can unite split parts, too.)