Param(
  $Path,
  $SplitLine=1000,
  $SkipLine=0,
  $LimitLine=0,
  $Encode="Default"
)

$SkipFlag = $true
$LineCounter = 0
$BreakCounter = 0
$FileNameIndex = 1

$SDate = Get-Date -DisplayHint DateTime
if ($LimitLine -eq 0) {
    Write-Host  ("{0} Pos:{1:0000000000}, Start, Skip {2} Lines, Split {3} Lines, All rows read." -f $SDate, 0, $SkipLine, $SplitLine)
}
else {
    Write-Host  ("{0} Pos:{1:0000000000}, Start, Skip {2} Lines, Split {3} Lines, Limit {4} Line." -f $SDate, 0, $SkipLine, $SplitLine, $LimitLine)
}

foreach($line in Get-Content -Path $Path -Encoding $Encode -ErrorAction Stop)
{
    $LineCounter++

    if ($SkipFlag -eq $true) {
        if (($SkipLine -eq 0) -or ($LineCounter -gt $SkipLine))
        {
            $SkipFlag = $false
        }
        else {
            continue
        }
    }

    if ($BreakCounter -eq 0) {
        $SplitPartFile = "{0}-{1:000}" -f $Path, $FileNameIndex
        $SDate         = Get-Date -DisplayHint DateTime
        $BeginLine     = $LineCounter

        Set-Content   -Path $SplitPartFile -Value ""
        Clear-Content -Path $SplitPartFile

        Write-Host  ("{0} Pos:{1:0000000000}, Creating {2}" -f $SDate, $BeginLine, $SplitPartFile)
    }

    $BreakCounter++
    Add-Content -Path $SplitPartFile -Value $line

    if ($BreakCounter -eq $SplitLine) {
        $FileNameIndex++
        $BreakCounter = 0
    }

    if (($LimitLine -ne 0) -and ($LineCounter -eq $LimitLine)) {
        break
    }
}

$SDate = Get-Date -DisplayHint DateTime
Write-Host  ("{0} Pos:{1:0000000000}, Finished." -f $SDate, $LineCounter)