When I run orals, I take them with breakfast. Period. I've tried splitting them up and haven't seen any difference in results.
By the way, 100 mg winstrol a day is overkill for most people. If you aren't sure whether to take 50 or 100, you don't need 100. You could probably start with 25 a day... What are you running with it? What have your other cycles consisted of?