wavbreaker is an open source WAV and MP3 file splitter for Linux, BSD, macOS and Windows licensed under the terms of the GNU GPLv2.
This application's purpose in life is to take a WAV file and break it up into multiple WAV files. It makes a clean break at the correct position to burn the files to an Audio CD without any dead air between the tracks.
wavbreaker now also directly supports breaking up MP3s without re-encoding meaning it's fast and there is no generational loss. Decoding (using mpg123) is only done for playback and waveform display.
The GUI displays a waveform summary of the entire file at the top. The middle portion displays a zoomed-in view that allows you to select where to start playing and where it will make the break. The bottom portion contains a list of track breaks. You may change file names and uncheck parts that you do not want to have written out to disk when saving.
There is also a command line tool wavmerge to merge WAV files
together. If you download a show and don't like how it was tracked, you can
merge them together with wavmerge and then break them back up with
wavbreaker. The wavmerge tool will only work on files that have
the same format (for example, 44.100 Hz sample rate, 16-bit sample size, etc.).