a = [1 2 3 4 ; 5 6 7 8];
aAsCell = mat2cell(a,[1 1],[4]);
to produce
aAsCell =
[1x4 double]
[1x4 double]
Since there are two rows that we want to separate into cell arrays, we set the first dimension distribution as [1 1] (note how this distribution sums to the number of rows of a). Since there is no change to the column (second) dimension distribution, then we leave this as [4] (in this case, since there is no change to the column distribution we don't really need to add this...but will do so just to make clear how this works).
If you wish to get the output as a row vector cell array, then just do perform a transpose with the apostrophe
aAsCell = mat2cell(a,[1 1],[4])';
Try the above and see what happens!