How to split a 40GB file into smaller pieces

This is useful if you need to upload or FTP a really large file.  If you have ever tried to FTP more than say 10GB, there is a chance your connection could drop during the transfer, meaning you have to start all over again.  Rather than wait hours for a single file to transfer, split your file up into smaller chunks like 100MB or 500MB and queue them up in your FTP client of choice.