windows:
@echo off
for /r %%d in (*.wav) do (
ffmpeg -i "%%~nd%%~xd" -codec:a libmp3lame -c:v copy -qscale:a 2 "%
%~nd.2.mp3"
)
this is variable bitrate of quality 2, you can set it to 0 if you want but unless you have a really good speaker system it's worthless imo