FFMPEG
to MP3 (VBR)
to MP3 VBR
ffmpeg -i INPUT.wav -c:a libmp3lame -qscale:a 0 OUTPUT.mp3
All Files in Folder to MP3 VBR
for f in *.wav; do ffmpeg -i "$f" -c:a libmp3lame -qscale:a 0 "${f%.wav}.mp3"; done