I can't see where is the problem ... can you elaborate ?

Starting from your original data sample I get:

Ah, I see the issue. If I test with the sample XML I provided in the original post, it works. But it's when I try to execute it on the actual XML export from FileMaker that it fails and just stops after creating one file, which contains all of the < ROW matches.
I think maybe it's because the FileMaker XML export is really crappy and has absolutely no formatting at all, there's no line breaks, no indenting, no nothing, all the instances of the < ROW > </ROW> node are all on the same line.

Would that be an issue and is there a way around it?


Same result, I also verified the standard OS X account (my account + the staff account + everyone) has both read/write access to split.awk.

** UPDATE ** so I tried using the touch command via terminal to create the file split.awk, then edited it's contents via CODA (still using the exact code you provided), and when I run the following command:
I now get the following error:

what happens if you type the awk command in the window that you used to create the split.awk file? The error message suggests that you don't have read access to the split.awk file in the new terminal window....

The only thing that I can think of is that split.awk contains more than just the script code. Invisible characters? I've tried this on both Centos and a windows (cygwin) system...

Here's the exact contents of my file if you want to take a look:
share1t.com File Sharing | Download: split.awk
I still feel like I may be doing something wrong.

Thank you again for your help, I really do appreciate it.

I downloaded the script onto both my my Centos (linux) system and my windows (cygwin) system. It worked fine on my Linux system. On the windows system, there were translation errors. There are hidden characters...