With Emutool I managed to transform it to eMMC files for Atmosphere like this:
boot0
boot1
00.bin - 4,161, 536 KB
01.bin
02.bin
03.bin
04.bin
05.bin
06.bin
07.bin - 1,404,928
Truth is if I can convert it or use any other tool, objective is to be able to restore nand I don´t really care the tool.