I use the excellent NCH Wavepad software. You can split or join MP3s and it also converts a wide variety of file formats. There is a free version but I ended buying it to stop the 'nag screens' and thought it was worth the money.
It looks a bit daunting at first and I wrote some instructions for myself but soon didn't need them as you get more and more familiar with it. There is a very handy 'how to' navigation panel on the left of the screen and I was easily splitting and re-joining quite easily.
Here's a link if you wanted some more information https://www.nch.com.au/wavepad/index.html
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