Subtitles for the Second Part of a 2-Part Movie

There is no clean/easy solution, I’m afraid.
Are you saying that the two parts of the movie are from different sources?
Or were they made with the same settings, codecs etc?

If the two parts are made up the same, you could append the second part to the first part and thus get a single file. [HowTo]: joining multi-part movies files with MKVtoolnix GUI