I thought the best way to get rid of the gaps could be an encoder front-end, that sends the WAV-files through the encoder as ONE stream, and then splits the single resulting MP3-file into the individual tracks again....this should create perfect and gapless MP3s.
Has anybody seen a software doing this ?

Yes, I do. Well, sort of.

musiCutter
(c) Macik ,
http://macik.homepage.com

Could be what you are looking for. However, i was unable to reach that website lately.

cu,
sven

proud MkII owner (12GB blue/green/smoked, was #080000113 is #090001010)
_________________________
proud owner of MkII 40GB & MkIIa 60GB both lit by God and HiJacked by Lord