Split .ape file with .cue file

• download foobar2000
• download Monkey's Audio Decoder
• install the Monkey's Audio Decoder component in foobar2000
• open the .cue in foobar2000
• use foobar2000's converter to split the files 

To convert to MP3, download Lame , and copy the files to any folder (e.g. C:\Program Files\Lame) and point foobar2000 to the folder.