That Step 1 is basically saying "select (highlight) the crap at the beginning of the tape you don't want, and delete it".
I'm working on my Windows workstation I use the old CDWAV download from etree.org, before it went shareware.
If I'm on my Linux box, I do it in Audacity. Set it so it selects CDDA blocks, that way you won't end up with sector boundary issues. Hit "Control - B" when the cursor is where you want a split. It makes no difference what you type for a label. I name my files before I split with name like "aeg2012-12-31d1t.wav". When it Exports Multiple... they become "aeg2012-12-31d1t-01.wav". Then I have a script to remove the pesky hyphen. I have never typed in the metadata in audacity when splitting, I don't want it in the wav files, I want to tag the Flac or MP3 files I create from the wave files, which I do via a homebrew script.
Hope that makes sense.