I want to split a 220 line into two 110 lines after picking up one base board heater

No. Currently, household voltages are 120/240 volts. 110/120 went away years ago.

Household service is called "Single Phase". Line 1 and Line 2 are 240 volts apart. In order to create the 120 Volts. A "Neutral Point" is established midway in the transformer.

That gives you a Line 1 to Neutral of 120 volts and a line 2 to Neutral of 120 volts. The 240 volts is the line to line relationship.

Because of that, you have no Neutral present and therefore cannot create the line to neutral relationship. You would have to re-do the entire circuit to include the Neutral.