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 sub splitAB
{
  my $STRING = shift;
...
  my $S = shift;
  return unescape( join(' ', split('\+', $S) ) ); #####
}

pattern in sub splitAB= ?
string in sub splitAB = file:///c:/html/testing.html?P1=123&P2=%28%28B
+LAH+BLAH+BLAH%29%29
...
R: P2
R: ((BLAH BLAH BLAH))
Process completed successfully

my @OUTPUT = split(/\Q$PATTERN\E/, $STRING, 2); #####
  $a = $b = '';
  if (@OUTPUT > 0) { $a = $OUTPUT[0]; }
  if (@OUTPUT > 1) { $b = $OUTPUT[1]; }

($a, $b) = split(/\Q$PATTERN\E/, $STRING, 2); #####
  $a //= '';  #null string if undefined
  $b //= '';  #null string if undefined