Cue sheet

A cue sheet is a plain text file describing the contents of a CD or DVD including the position of the tracks.
It can also be used to describe the contents of a computer audio file.
If you have problems tagging WAV, you can use a cue sheet as an alternative.
Some even prefer to rip a CD to a single file and use a cue sheet instead of the more common file per track/tagging method.
It can also be used to mark sections in long live recordings.

CueTools

CueMaster

This program allows you to find the CD on FreeDB.org and convert it straight into a cue sheet that can be used by musiCutter, CDRWIN or mp3cue. If FreeDB doesn't have trackdata for the CD, you can try the unique MP3 scanning feature. It will automatically search through a large MP3 file to find split-points and uses them to recreate a new cue sheet. If possible, it can even extract cue sheets embedded in ID3v2 tags.

AudioCuesheetEditor

 

CUEgenerator

Simple editor.

All what you type in the left panel is displayed in the right panel in CUE syntax.

CUEgenerator

Audacity

If you have a single file and no CUE but still want to split, you can try a silence detector.
When configured right, it will detect the tracks.
Check for false positives.

Silence Detection