In this video, I show you how you can export multiple files from a single MP3 using Audacity.

Instructions from Audacity website:

How can I split a long recording into multiple files or CD tracks?

Follow these steps to create a separate file for each song or segment of a long recording. This is particularly useful if you are creating a CD, since each file will appear as a separate track on the CD.

1. Click to place the cursor at the start of the first song.
2. Choose “Add Label at Selection” from the Project menu. If you wish, you can type the name of the song.
3. Repeat steps 1 and 2 for each song.
4. When you are finished, choose “Export Multiple” from the File menu. When you click the “Export” button, Audacity will save each song as a separate file, using the format and location you choose.

A detailed, illustrated tutorial explaining this process is available on the Splitting_recordings_into_separate_tracks page on the Audacity Wiki.