In this show Ken, recalls hpr1771 :: Audacity: Label Tracks by Jon Kulp to add Labels to an large audio file.

Tidy up the audio to the point where you are happy with it, but do not truncate silence.

Find the first break in the audio and check how long it is. In my case it was 4 seconds.

Select the entire track and select Analyze>Silence Finder

Change Maximum duration of silence to just under the length of the break. In my case I set it to 3 seconds

This will then create a series of labels on a new Label track

Edit the names of each as desired.

Select File > Export > Export Multiple

Select Split Files based on Labels

Name files using Label/Track Name