Perhaps I was a bit unclear.
OP is looking for tools to split single file+cue into 1 file per track.
As MusicBee offers format conversion, one expect this to convert the format e.g. APE to FLAC.
Hence one doesn’t expect this to be useful for splitting.
However it can also convert from e.g. FLAC to FLAC.
Sounds totally useless but in case of a single FLAC+cue this is what you need when you want the file to be split.
So splitting is using format conversion without converting the format