Step 1: You have to assign row numbers to each record. Generate the row numbers using the expression transformation. Create a DUMMY output port in the same expression transformation and assign 1 to that port. So that, the DUMMY output port always return 1 for each row.
Step 2: Pass the output of expression transformation to aggregator and do not specify any group by condition. Create an output port O_total_records in the aggregator and assign O_count port to it. The aggregator will return the last row by default. The output of aggregator contains the DUMMY port which has value 1 and O_total_records port which has the value of total number of records in the source.
Step 3: Pass the output of expression transformation, aggregator transformation to joiner transformation and join on the DUMMY port. In the joiner transformation check the property sorted input, then only you can connect both expression and aggregator to joiner transformation.
Step 4: In the last step use router transformation. In the router transformation create two output groups.
In the first group, the condition should be O_count = 1 and connect the corresponding output group to table A. In the second group, the condition should be O_count = O_total_records and connect the corresponding output group to table B. The output of default group should be connected to table C, which will contain all records except first & last.