Cool MP3 Splitter Joiner is a software that allows you to merge MP3 or WAV or vice versa i.e to split a bulk file into several parts. Since you can pre-listen the song and set the start time and end time of each song. You can then split your files accurately and without quality loss.
When merging the files, you can add an unlimited number of files and arrange their order according to your preferences. In both cases, the automatic wizard of the program can help.