From MiLo Software:
CD Wave is a program designed to aid in CD-Recordable mastering. It was built for splitting WAV files from any source, like LP, tape or even CD. After recording, you can let CD Wave automatically calculate split points, or you can manually add and delete split points. After this, you can write out the tracks as individual wave files and use any CDR mastering program to write a disc that has no clicks or pops in between tracks. Also supports 24-bit and surround audio.