On Windows, in Winamp, using the
Cue Player plugin, there's no need to split the mp3. Place the .cue file next to the .mp3, load the .cue file into Winamp's playlist, and Cue Player will split it into virtual tracks in Winamp's playlist. There's no gap/closed gap on continued playback between the tracks at all, but it's nice to be able to know what is playing, and of course, you can now easily jump to another part of the file.