If desired, on the Options Bar, select Delete Inner Segment. When you select this option, Revit removes the segment of the wall or line between selected points.
Click the element at the point you wish to split. If you selected Delete Inner Segment, click at another point to remove a segment.
Splitting wall with Delete Inner Segment option selected
Wall with removed inner segment
When you split a wall, the resulting parts are individual walls that can be worked on independently.