Let’s start by downloading the ISO from Microsoft.
To overcome this, we will need to use a tool, Wimlib, which is able to split this file in two parts. FAT32 has a file size limit of 4GB while the installation ISO now contains one file that is larger. The main reason for this is because macOS supports only FAT32 as filesystem that is compatible with Windows (and ExFat but that causes issues to boot from).
Unfortunately, since some time, it became a bit more complicated to create this USB drive from macOS.
