I faced some difficulty in splitting a large Excel file into several smaller ones with fewer rows. Here is a quick solutions for the same:
Open file to split -> Developer menu -> Visual Basic menu -> Insert menu -> new module submenu -> paste the following code and click on green run button.
Sub Test()
Dim wb As Workbook
Dim ThisSheet As Worksheet
Dim NumOfColumns As Integer
Dim RangeToCopy As Range
Dim RangeOfHeader As Range 'data (range) of header row
Dim WorkbookCounter As Integer
Dim RowsInFile 'how many rows (incl. header) in new files?
Application.ScreenUpdating = False
'Initialize data
Set ThisSheet = ThisWorkbook.ActiveSheet
NumOfColumns = ThisSheet.UsedRange.Columns.Count
WorkbookCounter = 1
RowsInFile = 300 'as your example, just 300 rows per file
'Copy the data of the first row (header)
Set RangeOfHeader = ThisSheet.Range(ThisSheet.Cells(1, 1), ThisSheet.Cells(1, NumOfColumns))
For p = 2 To ThisSheet.UsedRange.Rows.Count Step RowsInFile - 1
Set wb = Workbooks.Add
'Paste the header row in new file
RangeOfHeader.Copy wb.Sheets(1).Range("A1")
'Paste the chunk of rows for this file
Set RangeToCopy = ThisSheet.Range(ThisSheet.Cells(p, 1), ThisSheet.Cells(p + RowsInFile - 2, NumOfColumns))
RangeToCopy.Copy wb.Sheets(1).Range("A2")
'Save the new workbook, and close it
wb.SaveAs ThisWorkbook.Path & "/TargetFiles/TargetFile" & WorkbookCounter & ".xlsx"
wb.Close
'Increment file counter
WorkbookCounter = WorkbookCounter + 1
Next p
Application.ScreenUpdating = True
Set wb = Nothing
End Sub