Split a large file in Unix and add header and footer

Hi,
I would like to split a large file in Unix and add header and footer to each small files
Scenario:
1.      We receive large file with 200,00,002 lines
2.      with header line timestamp and header line 
3.      and with footer line footer| 200,00,000 
As you see file footer as got # of data lines in the file (excluding header & footer line)
Basically would like to
1.      Split the files by # of lines (user defined or passing as a parameter)
2.      Add header timestamp
3.      Add footer with # of data line count
4.      The script should count the line. (header & footer is not part of line count)

So if someone could advise me a better way to achieve this &that would be a great help
A generic function by passing parameter or some other better way
Thanks in advance