Define a function $f(n)$ on the positive integers recursively by
$$
f(n)=\begin{cases}
f(n/2) & \text{when } n \text{ is even}\\
\frac{n-1}2 & \text{when } n \text{ is odd}
\end{cases}
$$
Explicitly, to compute $f(n)$, write $n$ in binary, then remove the rightmost one, along with all of the zeroes after it. For example, $f(104)=f(1101000_2)=110_2=6$.
An $m\times n$ bar is losing for Alice if and only if $f(m)=f(n)$.
The winning strategy is this. If you are given an $m\times n$ bar, where $f(n)>f(m)$, then reduce the value of $n$ to some $n'$ so that $f(n')=f(m)$. If $f(m)>f(n)$, reduce $m$ to $m'$ similarly.
Why is all of that true? We first must prove the following fact:
Lemma: For any $k\ge1$, let $L_k$ be the following list of $k$ numbers: $$L_k=f(k+1),f(k+2),\dots,f(2k).$$ The list $L_k$ will be some rearrangement of the list $0,1,2,\dots,(k-1)$.
Proof: We prove this by induction. You can directly check that $L_1=0$, and $L_2=1,0$.
Assume that $L_{k-1}$ is a rearrangement of $0,1,\dots,k-2$. Notice that the list $L_{k}$ is just the list $L_{k-1}$ with the entry $f(k)$ removed from the front and the entries $f(2k-1),f(2k)$ added to the end. Since $f(k)=f(2k)$, we are really just adding $f(2k-1)=k-1$. Since we aded $k-1$ to a rearrangement of $0,1,\dots,k-2$, it follows $L_{k}$ is a rearrangement of $0,1,\dots,k-2,k-1$. $\square$
With this Lemma under out belts, let's return to the game. Cutting a chocolate bar means reducing one of its dimensions. I claim that if you reduce the dimension $n$ to $n'$, then it must be true that $f(n')\neq f(n)$. Furthermore, it is possible to choose $n'$ so $f(n')$ is any number less than $f(n)$. This follows from the Lemma:
- If $n=2k+1$ is odd, then your options are $n'\in\{k+1,k+2\dots,2k\}$. By the Lemma, $f(n')$ can be any number in $L_k$, so any number less than $k=f(n)$, agreeing with the claim.
- If $n=2k$ is even, your options are $n'\in\{k+1,k+2,\dots,2k-1\}$. By the Lemma, $f(n')$ can be any number in the list $0,1,\dots,k-1$, except for $f(2k)=f(n)$. Since your options for $f(n')$ form an interval of integers with $f(n)$ missing, the claim holds.
This shows that when if $f(n)\neq f(m)$ you can always restore equality in one move, while when $f(n)=f(m)$, every move destroys this equality. This proves that the strategy of equalizing the bar until a $2\times2$ bar remains is winning.