What process involves subdividing a piece of land into two or more parcels?

Platting is the process that specifically involves subdividing a piece of land into two or more parcels. This procedure typically requires the creation of a plat map, which is a detailed drawing that shows the divisions of the land, including individual lots, streets, and other elements like easements. Once the plat is approved by the governing body, it allows for the establishment of property lines and the development of the subdivisions as outlined in the plat.

In contrast, zoning pertains to the regulations governing land use and development rather than the physical division of land. Parceling might imply similar concepts but lacks the formal and legal connotation that comes with platting. Building refers to the actual construction process, not the subdivision of land. Therefore, platting is the correct answer as it correctly captures the essence of the land subdivision process in a legal and regulated framework.