This is probably the most useful command when it comes to splitting large mp3 files. You’ll need mp3splt (http://mp3splt.sourceforge.net) and you’re ready to go:

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mp3splt -s -p th=-40,min=6,rm

Parameters explanation:

• '-s’: silence mode; activate silence detection
• '-p’: specify arguments for the silence mode
• 'th=-40’: threshold level (dB) to be considered silence
• 'min=6’: minimum number of seconds to be considered as splitpoint
• 'rm’: remove silence from splitted files

Be sure to have a look at the manpage. Happy splitting!