I want to cut apart some MP3 files based on CUE files, with the result being accurate and gapless when played on players which support gapless output.
Medieval CUE Splitter 1.0, MP3Cutter 4, mp3DirectCut 2.07 and mp3splt 2.1 all simply cut apart the file at a frame boundary. That is wrong because data for frames can be in past frames due to the bit reservoir. Even without that issue, decoders seem to not output the first 529 samples from the start of a track. I also know that the frames overlap, so those samples probably cannot be correct without encoder state left over from the frame that comes before.
There's also pcutmp3, which does it differently. There the problem is that it writes encoder delay values which are larger than usual and ignored by some players.
Does any software do this correctly? I managed to do it manually and I'm considering writing software which does it, but first I'd like to know if such software exists.