Macro to convert a text file to Excel

I have a very large text file of more than a million rows of data.  I need a macro which will convert it to several Excel files.  Each Excel file must have two worksheets and each worksheet will have 200,000 rows of data.  Macro will prompt user to navigate to the drive and folder where the text file is saved.  If text file has 1.2 million rows of data, macro will create 3 Excel files each with 2 worksheets.  Each worksheet will have 200,000 rows of data.   Thanks.