XML split by specific line

Hello I've got one long xml file and i need to split it on few (about 367) small files. Do you know any program wchich i can use t split this file by lines?

...
>0.00</P_60
></PozycjeSzczegolowe
><Pouczenie
>Za uchybienie przewidziana w Kodeksie karnym skarbowym.</Pouczenie
></Deklaracja>
<!--END-->
<?xml version="1.0" encoding="UTF-8"?>
...

I need a feed of the new files began

<?xml version="1.0" encoding="UTF-8"?>

and end

<!--END-->

(or any other phrase what i use in comment)