Audacity is tough, but you get used to it. You basically highlight the section that you want to split, and save that selection as a separate wav file, and then delete that highlighted section after saving.
Sound Studio from felttip.com will let you place multiple markers in a file and then split into tracks in one fell swoop at the end.
You can configure it to avoid SBE's, too. From etree.org:
For the Mac, there is no direct equivalent of CD Wave. Dave Mallick notes, "[SoundEdit 16] is quite capable of splitting a transferred DAT into tracks. Just set ruler units to frames, set 1 second = 75 frames, and have at it. As long as you enter a whole frame value into your selection box, you get perfect sector boundary cuts every time." This is also the case for [Felt Tip Sound Studio].