Sliff is right, no os tool available.
Technically mp3 is configured such that you can split at any place you want. It uses 18 ms block of static or variable length with a certain bit combination at the beginning of each block. If you split the file in midst of a block, the player is just going to forward silently to the next block and you therefore lose a max of 18 ms.
Tag blocks - where you enter information about artist, title, album and such, can be at any place in the file or be ommitted. Even multiple tag blocks do not harm (the first is taken).
You can therefore split and join wherever you want.
Any tool to split files would do then.