Original Blu-ray - 1:40:10.254
MKV - 1:40:36
I've tried with mkvtoolnix (split by parts based on timecodes) and no results.
I want to cut the movie exactly at 1:40:10.254 but without re-encoding. Is that possible?
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MKVtoolnix it will only cut at the end of one GOP and the start of another GOP, so it will cut approximately within ~300 frames (depends on encoding settings). There's a program called MKVcutter which tries to do what you want for x264/H264 video. Avidemux is also an option for what you want.