Develop a cross platform audio API and known format encoder/decoder (mp3, wma, wav etc.)

This will be a multi stage project (would be best as an "on the side" project as it will pay a maximum of £200 for each stage): Stage 1: Create a wav encoder\decoder API to read/write wav byte data. Create an simple OpenAL and XAudio2 cross platform audio API. Stage 2: Create encoders/decoders for most know audio file formats Stage 3: Add extra functionality to the cross platform audio API (sound effects, 3D audio, recording etc..).