I can make the first two clues work nicely:
if the answer is PIE then we can find the area of a circular pie as pi times radius squared, and "i.e." is often used to introduce a clarification.
However,
I can't then make any sense of the third clue -- if I take "first", "second", etc., to refer to letters of "PIE" I don't get anything that looks meaningful to me.
Perhaps
there's some way to interpret the third clue in terms of digits or something so as to end up with an expression corresponding to a prime number ("you will find splitting very hard"), or something like that.
Angzuril (in comments) makes the suggestion that
perhaps "atop" means "above and to the right of" and "alongside" refers to the bits that are "atop" rather than to the whole thing, in which case it could be a description of the LHS of Euler's famous formula: $e^{\pi i}+1$. This equals zero, which I would describe as especially easy to split since it is an integer multiple of every integer there is, but I suppose you could say it's hard to split because there's no way to divide it into two strictly smaller parts.
I bet this is right; thanks, Angzuril!