Recursive CTE:
WITH RECURSIVE cte(org, part, rest, pos) AS (
  VALUES('C:\Users\fidel\Desktop\Temp', '','C:\Users\fidel\Desktop\Temp'|| '\', 0)
  UNION ALL
  SELECT org,
         SUBSTR(org,1, pos + INSTR(rest, '\')),
         SUBSTR(rest, INSTR(rest, '\')+1),
         pos + INSTR(rest, '\')
  FROM cte
  WHERE INSTR(rest, '\') > 0                         
)
SELECT *
FROM cte
WHERE pos <> 0
ORDER BY pos; 
SqlFiddleDemo
Output:
╔═════════════════════════════╗
║            part             ║
╠═════════════════════════════╣
║ C:\                         ║
║ C:\Users\                   ║
║ C:\Users\fidel\             ║
║ C:\Users\fidel\Desktop\     ║
║ C:\Users\fidel\Desktop\Temp ║
╚═════════════════════════════╝
How it works:
org  - original string does not change
part - simply `LEFT` equivalent of original string taking pos number of chars
rest - simply `RIGHT` equivalent, rest of org string
pos  - position of first `\` in the rest 
Trace:
╔══════════════════════════════╦══════════════════════════════╦════════════════════════════╦═════╗
║             org              ║            part              ║           rest             ║ pos ║
╠══════════════════════════════╬══════════════════════════════╬════════════════════════════╬═════╣
║ C:\Users\fidel\Desktop\Temp  ║ C:\                          ║ Users\fidel\Desktop\Temp\  ║   3 ║
║ C:\Users\fidel\Desktop\Temp  ║ C:\Users\                    ║ fidel\Desktop\Temp\        ║   9 ║
║ C:\Users\fidel\Desktop\Temp  ║ C:\Users\fidel\              ║ Desktop\Temp\              ║  15 ║
║ C:\Users\fidel\Desktop\Temp  ║ C:\Users\fidel\Desktop\      ║ Temp\                      ║  23 ║
║ C:\Users\fidel\Desktop\Temp  ║ C:\Users\fidel\Desktop\Temp  ║                            ║  28 ║
╚══════════════════════════════╩══════════════════════════════╩════════════════════════════╩═════╝