How to migrate one node into two nodes
This will not be simple, as it is a requirement which is probably unique to your site. I know of no modules designed for this scenario. In general terms, you need to do the following.


Import the field_data content WITH all the fields into your D7 field_data type.
Create your accomplishments content type, and clone each field_data type to an instance of the accomplishments type, recording the nid of the source instance (field_data). Look at the Node Clone module to see how it is done. (Note: This module will not do this out of the box. You will have to hack it to do what you want.) You can probably use hook_node_presave to change the bundle and move the nid to the term reference field, then blank $node->nid to create a new node. Using Feeds or Backup and Migrate will not give you the nid for the node reference.
Delete the unwanted fields from the D7 field_data type.


You might also be able to accomplish this through direct manipulation of the database, but it is probably best to do it 'the drupal way' to avoid any artifacts which you might introduce in the direct query method. 

Good luck.