If you want to add these 200 records to 2 different queues, after splitting it into half, for this task use "Collection" Internal Business Object and use Action called "Copy Rows" in that provide the start and end row numbers (perform this twice for 1-100 and 101-200) that's it collection will be divided into 2 halves, and then your requirement is to load this 2 halves into 2 different queues, yes definitely you can do this by Internal BO called "Work Queues" and use action called "Add to Queue" twice.