How does it work and what is it for? If you have to deal with a big file, you can mark it for splitting in a CUE file. So you don’t actually split the file, but merely save the information about parts into a CUE file. Then you burn the large single file to a CD, adding information from the CUE file. You’ll get normal tracks for easy access along with non-interrupted recording.
CUE files can also be used with media players.