Optimize matrix operations in split_matrix function

[virtualzx-nad]

Original issue related to PR TheAlgorithms#12552

The current implementation of split_matrix function could be optimized for better performance. This involves:

1. Reducing unnecessary memory allocations
2. Improving the algorithm complexity
3. Adding proper type hints
4. Maintaining test coverage

This is a medium complexity task that requires understanding of matrix operations and Python optimization techniques.