https://livesplit.org/ the most common used split, there you have all the info needed probably
Livesplit is the timer that most people use. For splits, you can find a .lss file for Any% in this game's Resources page or you can make them yourself with Livesplit. Smallant has a good tutorial for setting up Livesplit where he covers getting the software, setting up splits and getting the timer just the way you want it.
@KilleDragon you cannot get splits from the livesplit site. you need to go to splits.io for that.
If you're looking for the split file itself, you can find one for each category besides 100% in the resources tab: https://www.speedrun.com/smo/resources In terms of the timer itself, people typically use livesplit, which is linked in KilleDragon's message.