What I do is place the cursor at the end of the last line of the last paragraph where I want the split and I split there.
When you got to split, it splits at the cursor point. Whatever is in front of the cursor and whatever is behind the cursor is the split point.
So if you have ABCDEFG and the cursor is between D and E, when you split, you would have ABCD in one file and EFG in the other.
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