Code:
$ cat temp.txt
E106,0,1/9/1993,0,E001,E003,A,45200,3766.667,21.730769
E108,0,2/3/1995,0,E001,E003,A,15000,1250,7.211538
E109,0,06-mar-07,0,E001,E001,A,78000,6500,37.5
E110,0,09-dec-2008,0,E001,E001,A,56000,4666.667,26.923077
E104,0,06/04/1994,0,E001,E003,A,95000,7916.667,45.673077
E105,0,7/30/1993,0,E001,E003,A,87000,7250,41.826923
E106,0,1/9/1993,0,E001,E003,A,45200,3766.667,21.730769
E108,0,01-feb-2008,0,E001,E003,A,15000,1250,7.211538
E109,0,2/15/1995,0,E001,E001,A,78000,6500,37.5
$ split -d -l 3 temp.txt file && for X in file*; do { echo "$X start"; cat $X; echo "$X end"; } > $X.txt; done
$ cat file00.txt
file00 start
E106,0,1/9/1993,0,E001,E003,A,45200,3766.667,21.730769
E108,0,2/3/1995,0,E001,E003,A,15000,1250,7.211538
E109,0,06-mar-07,0,E001,E001,A,78000,6500,37.5
file00 end
$ cat file01.txt
file01 start
E110,0,09-dec-2008,0,E001,E001,A,56000,4666.667,26.923077
E104,0,06/04/1994,0,E001,E003,A,95000,7916.667,45.673077
E105,0,7/30/1993,0,E001,E003,A,87000,7250,41.826923
file01 end
$ cat file02.txt
file02 start
E106,0,1/9/1993,0,E001,E003,A,45200,3766.667,21.730769
E108,0,01-feb-2008,0,E001,E003,A,15000,1250,7.211538
E109,0,2/15/1995,0,E001,E001,A,78000,6500,37.5
file02 end