When and how does a soul come into a person?

When God created Adam, He breathed into him, and Adam became a living soul (Genesis 2:7).  When God made Eve, He did not have to do this because Eve was taken from Adam (Genesis 2:21-23).  The soul of a person is formed upon conception (Isaiah 44:2) but it is not the physical process that makes the soul.  I believe that God has done something miraculous that causes a soul to form the instant conception takes place (Jeremiah 1:5).  Now exactly how all of this occurs I have no idea; the Bible doesn’t really go into detail on this topic.  However, it does state that God formed us from the womb and that babies go to heaven (2 Samuel 12:23) and therefore have a soul.  Therefore, I believe that the soul is formed at conception, but exactly how is a mystery that we may never know until we get to heaven ourselves.