open(my $fh, "mahoosive_file") or die("ack - $!");
my @chunks;
{
    local $/ = \24576;
    push @chunks, $_ while <$fh>;
}

##</code><code>##

...
{
    # NOTE: code is untested
    local $/ = \24576;
    while(<$fh>) {
        my $chunk   = $_;
        my $last_rs = rindex($chunk, $/)
        push @chunks, substr($chunk, 0, $last_rs);

        seek($fh, 1, -(length($chunk) - $last_rs));
    }
}