Result of the IEnumerable.Count() function may be wrong. This is a very simple sample to test:
using System;
using System.Collections.Generic;
using System.Linq;
using System.Collections;
namespace Test
{
  class Program
  {
    static void Main(string[] args)
    {
      var test = new[] { 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 };
      var result = test.Split(7);
      int cnt = 0;
      foreach (IEnumerable<int> chunk in result)
      {
        cnt = chunk.Count();
        Console.WriteLine(cnt);
      }
      cnt = result.Count();
      Console.WriteLine(cnt);
      Console.ReadLine();
    }
  }
  static class LinqExt
  {
    public static IEnumerable<IEnumerable<T>> Split<T>(this IEnumerable<T> source, int chunkLength)
    {
      if (chunkLength <= 0)
        throw new ArgumentOutOfRangeException("chunkLength", "chunkLength must be greater than 0");
      IEnumerable<T> result = null;
      using (IEnumerator<T> enumerator = source.GetEnumerator())
      {
        while (enumerator.MoveNext())
        {
          result = GetChunk(enumerator, chunkLength);
          yield return result;
        }
      }
    }
    static IEnumerable<T> GetChunk<T>(IEnumerator<T> source, int chunkLength)
    {
      int x = chunkLength;
      do
        yield return source.Current;
      while (--x > 0 && source.MoveNext());
    }
  }
}
Result must be (7,7,3,3) but actual result is (7,7,3,17)