Pano2VR and krpano can both make tiles and have the player/viewer that loads them and displays them.
There are other (free) players, which can load tiles, the problem is the tile generation.
GigaPX2Pano converts your gigapixel images into a set of small image files compatible with the following browser viewers: PanoJS3, OpenZoom, Zoomify and Deep Zoom
GigaPX2Pano is relatively inexpensive, compared to krpano and Pano2VR (pro). I haven't looked at any other options, because I own both Pano2VR and krpano.
Also, making tiles out of already assembled panorama has nothing to do with stitching the large/gigapixel panorama (for which there are several freeware options as Karl already noted).
If someone knows of such software for tiling big images I would also be interested, as I have searched and found none (freeware)- only GigaPX2Pano can output up to 1.0 gigapixel
If I can help convert some big images for somebody, drop me a line. Will be my pleasure.