The last Nero burning ROM version I used was able to split a giant .wav file up into separate wave files at the points where I told it too. (it has it's own waveform editor)
The impressive part was that it did this on the fly and automatically gave all the split tracks separate track numbers. (without the need to save the new .wav tracks)

If I chose "0ms" between track intervals, they burned perfectly seamless as well.
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Riocar 80gig S/N : 010101580 red
Riocar 80gig (010102106) - backup