Before the summer, I had the pleasure to read this article that talked about splitting your css into multiple files to optimize file size. At the time, I thought: well, this is nice, but that is going to be cumbersome to implement. Recently, I made a...

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Interesting ! thanks for sharing
Sándor
As I understood you are trying to manage it via scss code. The method looks good, but I think it is easier to do in a post-build step by transforming bundled HTML and CSS files using PostCSS.
I have created a tool that can help with extracting media related rules into dedicated files. Have a look if you are interested )
github: levchak0910/css-media-splitter