are you trying to convert it to esm, and have part of it as a dependent esp?
or are you trying to just split them off into 2 independent files?
if its the first one, change the file extension from esp to esm manually, then open in the CK and save. exit the CK
you now have a true esm file.
load the esm in the CK and edit the records you want to keep in your esp. save the new esp file in the CK.
this creates a proper esp/esm relationship with the esp dependent on the esm and editing the record which you want to reflect.
if its the 2nd option, you need a 3rd party tool like tesvsnip and manually cut/paste records into another file