Use the cgwin command SPLIT. Samples
To split a file every 500 lines counts:
split -l 500 [filename.ext]
by default, it adds xa,xb,xc... to filename after extension
To generate files with numbers and ending in correct extension, use following
split -l 1000 sourcefilename.ext destinationfilename -d --additional-suffix=.ext
the position of -d or -l does not matter,
For more: split --help