no, it is not broken down by any enzyme. It is simply absorbed in the small intestine as is.
If you want to study physiology, I recommend you purchase Boron. Campbell is good for introduction…

yeap. There are other physiology books out there. It matters less what you read, if you read one at all.
BTW, cholesterol is sometimes present in the diet esterified with fatty acids. If that is the case, the ester bond is first broken and then the cholesterol is absorbed.

Cholesterol doesn’t break down during digestion. After absorption, dietary cholesterol is picked up by chylomicrons and transported to the liver.

In case you’re interested, in the liver, cholesterol has three possible fates: conversion into bile acids (used to emulsify dietary fats), which is the only route that cholesterol can exit the body; to serve as a precursor for steroid hormones, e.g. progesterone, testosterone, cortisol; or transport out of liver to be taken up by peripheral tissue and used in membranes (to regulate fluidity).

You can also chk biochemistrybooks like Harper, Lehninger for thorough information. Harper is better for physiology related issues, because its for medical students ….