|Good news--You don't need to split the file! Upload the file to a site like http://www.mediafire.com (it's free).|
When the file is done uploading, it will give you a link to the file. Copy that link and e-mail it to your recipient, and tell him/her to retrieve the file by clicking on the link and following the instructions.
I use it to share huge files with people all the time. No overloaded inboxes, no spam, no problems!
Hope this helps!