i use a
mkv video splitter called idealshare videogo to split mkv into chapters which has both Windows and Mac version.
it can split mkv video with or without re-encoding.
it can split all kinds of video files like MP4, MKV, MOV, WMV, VOB, FLV and etc
it even can split audio mp3, wav, m4a, aac, flac and etc.
but it only divide video into chapters if the original video is divided in chapters or cue based.
recources:
http://www.idealshare.net/video-spli...c-windows.html