纯粹的linq和最简单的解决方案如下所示。

static class LinqExtensions
{
    public static IEnumerable<IEnumerable<T>> Split<T>(this IEnumerable<T> list, int parts)
    {
        int i = 0;
        var splits = from item in list
                     group item by i++ % parts into part
                     select part.AsEnumerable();
        return splits;
    }
}