CUE Tools can convert between different audio CUE sheet styles. This includes the audio data which means it can split, join, add silence to fill gaps, or remove gaps where necessary. WAV, FLAC, and WavPack are supported for input and output. Output can be optionally offset to compensate for burner write offset. See the ReadMe.txt file included with the binary for help with the options.
The license of this software is Free Trial Software, you can free download and get a free trial.