Code:
Sub M_snb()
    Set sn = Application.InputBox("Range", , , , , , , 8)
    y = Application.InputBox("Split Row Num", , 5)

    ReDim sp(sn.Rows.Count \ y)
    For j = 0 To UBound(sp)
      sp(j) = sn.Rows(j * 5 + 1).Resize(y)
    Next
    
    For j = 0 To UBound(sp)
       Sheets.Add.Cells(1).Resize(UBound(sp(j)), UBound(sp(j), 2)) = sp(j)
    Next
End Sub