With WAV Splitter you will split equal parts either by time or by size.

WAV Splitter is an easy-to-use tool for splitting large WAV file into smaller ones.With the build-in WAV player, you can pre-listen the WAV file, set start time and end time, split or cut any section of the WAV file you want.

WAV Splitter also splits equal parts either by size or by time. You can download the trial version of WAV Splitter freely.