Splitting FLAC CUE to separate files with/without audio resolution can be performed with audiophile musical file converter AuI ConverteR 48x44
Also AuI ConverteR can split CUE+APE, DSF, DFF, WAV, etc.
To split FLAC CUE kit in AuI ConverteR's main window push Open files button and select only CUE file (don't select FLAC file).
For splitting FLAC by CUE's time scores, bit-perfect (without changing of binary content):
1. Select sample rate and bit depth identical input file
2. In Settings window (General tab) Don't make DSP... switch should be checked
3. Launch splitting CUE + FLAC by click Start button.
FLAC splitting with converting to WAV, AIFF, mp3, ... and other PCM formats available in Lite edition and above.
FLAC splitting with converting to DSF audio file available in PROduce-RD edition.
For PROduce-RD during audio resolution (sample rate) conversion available Seamless mode.
Main window of AuI ConverteR > Parameters tab > True Gapless Mode switch should be checked
In Settings window Don't make DSP... switch should be checked.
In True Gapless Mode files processed sequentially. It defined necessity of connecting neighbour files borders.