SQL> declare
  2    f utl_file.file_type;
  3    l_rows int := 0;
  4    l_suffix int := 0;
  5  begin
  6    for i in ( select * from emp )
  7    loop
  8      if mod(l_rows,5) = 0 then
  9        utl_file.fclose_all;
 10        l_suffix := l_suffix + 1;
 11        f := utl_file.fopen( 'TEMP', 'file'||l_suffix||'.csv', 'w' );
 12        l_rows := 0;
 13      end if;
 14      l_rows := l_rows + 1;
 15      utl_file.put_line(f,i.empno||','||i.ename);
 16    end loop;
 17    utl_file.fclose_all;
 18  end;
 19  /

PL/SQL procedure successfully completed.

SQL>
SQL>
SQL> host dir x:\temp\file*.csv
 Volume in drive X is SSD
 Volume Serial Number is 3E16-F9D0

 Directory of x:\temp

26/10/2022  12:11 PM                60 file1.csv
26/10/2022  12:11 PM                60 file2.csv
26/10/2022  12:11 PM                59 file3.csv
               3 File(s)            179 bytes
               0 Dir(s)  101,855,199,232 bytes free

SQL> host cat x:\temp\file1.csv
7369,SMITH
7499,ALLEN
7521,WARD
7566,JONES
7654,MARTIN